TaxTMI 
TaxTMI 
2008 (1) TMI 193
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....issioner (A) after detailed examination found that the invoices issued contained the particulars specified in Notification No.15/94-CE (NT) dated 30.03.1994; that the registration of dealers came into force only from 4.7.1994 and even if the impugned invoices were raised prior to that date, the registration can be accepted. He has also noticed that the Notification No.64/94 CE dated 7.12.1994 being applicable to the facts of the case. The findings recorded in 6 to 9 are reproduced herein below. 6.0 I have carefully examined the issue, the connected available case records and considered the rival contentions. The short point to be decided is whether the denial and recovery of the credit and imposition of penalty confirmed in the impugned or....
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....e ratio of the ruling in the case of Rencal Chemicals (I) Limited [2003 (159) E.L.T. 810 (Tri.-Mumbai)] is squarely applicable to the instant appeal, wherein Hon. Tribunal held: 2. The question for consideration in this appeal is whether invoices issued on 22-4-1999 by unregistered dealers were valid documents for taking Modvat credit under Rule 57A. In the order impugned in the appeal, the Commissioner (Appeals) has confirmed the view taken by the Assistant Commissioner that since these invoices did not show that in the absence of evidence that the dealers were authorised or appointed by the manufacturer, they were not valid document on which credit could be taken. 3. In its decision in C.C.E. v. UttamInd. Engg. P. Ltd-1997 (89) E.L.T. 8....
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....ave no hesitation in holding that the Appellant succeeds in his contentions and the denial of credit and recovery confirmed in the impugned order is found unsustainable and must be set aside. Since the primary demand [of denial and recovery of credit] is itself found unsustainable, the attendant penalty under Rule 173Q is automatically rendered unsustainable. ORDER The impugned order is set aside in toto and the Appeal is Allowed. 2. We have heard both sides in the matter. 3. The learned JDR took us through the grounds of appeal wherein it has been urged that the dealer who had issued the invoices had not registered under Rule 174 and therefore, the credit is not eligible. 4. The learned Counsel files the concerned invoices and copie....