2006 (7) TMI 65

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....r in appeal-dated 31-5-2004 and 24-6-2004, which upheld the orders disallowing the Modvat, credit to the appellants. Since the issues involved in both the cases are identical, the appeals are taken up together and disposed of by a common order. 2.The relevant facts that arise for consideration are that the appellants availed Modvat/Cenvat credit on the invoices issued by registered dealer M/s. ....

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....ed the appeal. Hence this appeal. 3.The learned advocate appearing for the appellant submits that the issue as raised in this case is squarely settled by a co-ordinate bench of this Tribunal. It is his submission that the Tribunal's Final Order No. A/1129/05-IV, dated 13-6-2005 [2005 (188) E.L.T. 453 (Tri.)] in the case of Precision stamping was dealing with the same issue raised against the sa....

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.... the ground that the dealer took over the business from another person and permission for that taking over was not allowed and as such the dealer could not issue the Modvatable documents to the appellants. But in my view this ground is not legally tenable. At the time of issuance of invoices, the dealer was registered dealer. The appellants have received the goods from the dealer under the duty pa....