2016 (11) TMI 698

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....s, for the Petitioner. Shri Anshuman Chopra, Advocate, for the Respondent. ORDER The grievance of the petitioner is that he has been denied Modvat credit on the goods purchased by him from wholesale dealer. The goods were purchased on 30-6-1994. The registration of the selling wholesale dealer under the Central Excises and Salt Act, 1944 (for short, 'the Act') at that time was not require....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....he petitioner in the present case is entitled to Modvat credit on duty paid at the time of purchase of goods vide invoice dated 30-6-1994 from a wholesaler. The requirement that the selling wholesaler should be a dealer registered with the department under the Act was notified on 4-7-1994 vide Notification No. 32/94-C.E. (N.T.). For any sale made by a wholesaler prior thereto, there was no such co....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... words and figures, and such other particulars as may be prescribed by the Collector or as the case may be, Central Board of Excise & Customs; (b)     details of serial number and date of, and quantity of inputs mentioned in, the invoice issued under rule 52A or as the case may be Bill of Entry; and (c)     if issued by the wholesale distri....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... (iv)    dealer of an imported goods registered with the Central Excise Officer; containing the details as are prescribed under Rule 57GG of the Central Excise Rules, 1944, as a document for the purpose of rule 57G." 3. Though the first Appellate Authority accepted the plea raised by the appellant regarding his entitlement of Modvat credit, however, he had put a co....