2006 (11) TMI 521

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....V.K. Agrawal, JDR, for the Respondent. [Order]. - Heard both sides. 2. The appellant filed this appeal against the order-in-appeal passed whereby benefit of Modvat credit of Rs. 31,927/- was denied on the ground that Bill of Entry in respect of the imported goods was in the name of Head Office whereas the credit has been availed in the factory. Another amount of Rs. 772/- was denied ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....t High Court in the case of Vimal Enterprise, is not applicable in the facts of the present case. The contention is that the Board's Circular, the credit is available on the strength of invoices issued for unregistered dealer, if the dealer got himself registered prior to 31st December 1994 and Hon'ble Gujarat High Court after noticing the fact that dealer applied for registration on 29th December....