2002 (1) TMI 1157

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.... Shri Himanshu Jain, Advocates, for the Appellant. Shri V.K. Verma, JDR, for the Respondent. [Order per : S.S. Kang, Member (J)]. - Appellants filed these appeals against the Commissioner's order-in-appeal passed by the Commissioner (Appeals). In this case the benefit of Modvat credit was denied to the appellant on the ground that invoices on the strength of which the credit has been take....

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....they are consignment agents of the manufacturer. Hence credit is admissible. 5. The appellants availed the benefit of Modvat credit on the strength of invoices issued by the first stage dealers who are duly registered with the Revenue authorities. In respect of the situation where consignment agents of the manufacturer is registered as a dealer with the Revenue authorities, the Commissione....