2002 (2) TMI 1133

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.... SDR, for the Respondent. [Order]. -  This appeal has been filed by the appellants against the impugned order-in-appeal, dated 29-12-2000 vide which the Commissioner (Appeals) has affirmed the order-in-original, dated 29-12-1999 of the Asstt. Commissioner disallowing the Modvat credit of Rs. 1,37,853/- to the appellants. 2. The appellants are engaged in the manufacture of M.M. B....

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....e allowed to take Modvat credit of Rs. 62,775/- only. For remaining Modvat credit of Rs. 1,37,853/- their request was disallowed as the dealer M/s. Rajlene Dyechem, who issued the invoices, did not hold valid registration. The Modvat credit of this amount was disallowed by the Asstt. Commissioner and that order of the Asstt. Commissioner was affirmed by the Commissioner (Appeals). 3. Heard....