2004 (2) TMI 533

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....ndan, JDR, for the Respondent. [Order]. - The dispute in the instant appeal relates to availment of Modvat credit against certain invoices which were made ineligible vide amendments made to Rule 57G of the Central Excise Rules, 1944. The appellants are pleading that the invoices in respect of which the credit is claimed are not the ineligible ones. Departmental authorities held the opposite ....

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....aken after the 30th September, 1996. 4. On going through the order-in-original I note that, the adjudicating authority has concluded that, "in respect of invoices issued by the dealer, including the first stage and second stage dealers prior to 1-9-96, the same shall be valid for availing Modvat credit only up to 30-9-96." The order-in-appeal proceeds entirely on different and new grounds,....

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....ne specified against (e) and (f). There were also invoices namely invoices issued by the 3rd stage dealer's invoices, which were permissible duty paying documents and on reading all the entries from (e) to (g), it becomes obvious that the entry at serial No. (g), has to be read as the one pertaining to the 3rd stage dealer's invoices, though the term used is only dealer's invoice. 6. On th....