2002 (5) TMI 608

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....a Murthy, JDR, for the Respondent. [Order]. -  Issue relates to Modvat credit. Shri Parameshwaran, Advocate appearing for the appellants submitted that dispute is in respect of 13 invoices. He said that credit has been denied on nine invoices issued by Dunlop India Ltd., on the ground that Invoice Sl. No. is hand-written and not pre-printed. He said that this issue has already been cove....

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....120) E.L.T. 160 as well as in the case of Hind Chemicals v. CCE reported in 2001 (45) RLT 206. Accordingly, the appellant succeeds in respect of these three invoices also. 4. With reference to one invoice, the credit has been denied by the authorities below on the ground that the dealer who has issued the invoices is not a registered one. Shri Parameshwaran said that the Registration Numbe....