2006 (5) TMI 434

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....sp;The appellants have taken Modvat credit of Rs. 1,08,861/- in respect of their inputs in June, 1994 on the strength of invoices issued by Travancore Cochin Chemicals Ltd., endorsed by their dealers (M/s. Navodaya Chemicals Ltd. and M/s. MPM (Chem) Industry) in favour of the appellants. The lower authorities have disallowed credit to the appellants on the ground that endorsed invoices were not va....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Laminations v. CCE, Ahmedabad [2004 (177) E.L.T. 546 (Tri. Mumbai)], wherein dealer's invoices containing all particulars required under Notification No. 15/94-C.E. (N.T.) were held to be admissible for Modvat purpose. It is also pointed out that it was not necessary, at the material time, that a dealer issuing such invoice should be specifically appointed for the purpose by the manufacturer. In t....