2008 (5) TMI 509

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....ass, JDR, for the Respondent. [Order per : T.K. Jayaraman, Member (T)]. - This appeal has been filed against the Order-in-Appeal No. 94/97 (H) CE dated 25-9-97, passed by the Commissioner of Customs & Central Excise (Appeals), Hyderabad. 2. Ms. Mona, learned Advocate appeared on behalf of the appellants and Shri Raja Dass, learned SDR for the Revenue. 3. We heard both the sid....

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....een stated that Modvat credit cannot be taken on the basis of the invoices issued by the dealers who were not registered. The learned Advocate brought to our notice a large number of case laws which have dealt with the issue. She relied on the Tribunal decision rendered in the case of Swadeshi Koreatex v. Commissioner of Central Excise, Jalandhar [2007 (214) E.L.T. 63 (Tri.-Del.)] wherein it has b....

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.... in control of an assessee and such a requirement being merely a procedural one. In support of this contention, she relied on the Tribunal decision rendered in the case of Bengal Safety Industries v. Collector of Central Excise, Calcutta-1 [1997 (92) E.L.T. 81 (Tribunal)]. Further, our attention was invited to the decision of the High Court of Gujarat in the case of Vimal Enterprise [2006 (195) E.....