2001 (10) TMI 939

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....ena, JDR, for the Respondent. [Order]. - The appellants filed this appeal against the order-in-appeal passed by the Commissioner (Appeals) whereby the benefit of Modvat Credit was denied to the appellants on the ground that the invoices were issued by the unregistered dealers. 2. Heard both sides. 3. The adjudicating authority in the impugned order, held as under : "As per....

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....th Section 11A of the Central Excises and Salt Act, 1944." 4. The contention of the appellants is that the Govt. of India, vide circular dated 8-11-94, which is at Annexure-6 on record, extended the date of registration of unregistered dealers up to 31-12-94. This circular provides that the documents prescribed for taking credit could be accepted if issued by the unregistered dealers and t....