2005 (8) TMI 12

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.... the Commissioner (Appeals) whereby benefit of Modvat credit was denied. 3. The brief facts of the case are that the appellants are engaged in the manufacture of electrical fans and were working under the Modvat Scheme; During the period January 2000 to August 2000, the appellant received the goods under the invoices issued by the registered dealer i.e. M/s. . Shroff Brothers. A show-cause notice....

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....opped working at the address given in the invoices. The appellant submitted that while Notification No. 7/99-CE dated 9.2.99 Rule 57G has been amended. to the effect that credit shall not be denied if the documents mentioned in sub-rule (2) does not contain all the particulars and the fact regarding payment of duty and receipt of the goods and their use is verifiable. The appellant also relied upo....

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....quiries. The contention is that in this case only ground for rejection is that the address given in the invoice is not correct. 6. The contention of the Revenue is that the assessee can take credit on the strength of invoices issued by the registered dealer as a registered dealer stopped functioning from the address given in the invoices, therefore, the appellants are not entitled for the credit ....