2010 (6) TMI 394

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....und Chauhan, C.A., for the Appellant. Shri R.S. Sangia, SDR, for the Respondent. [Order]. - Modvat credit of Rs. 1,19,248/- availed by the appellant in July and August, 1994 stand denied to them on the ground that the dealer who has supplied the inputs was not duly registered with the department. The proceedings initiated against the appellant were initially dropped by the adjudicating au....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... any case does not reflect upon the correct position inasmuch as the enquiry was made in December, 2005 from Ankaleshwar whereas the Commissionerate was bifurcated in on around 2001 and the dealer might be falling under jurisdiction of Surat-I Commissionerate. 3. Learned SDR appearing for the Revenue reiterates that registration of the dealer was one of the requisite condition for availme....