2001 (2) TMI 178

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....appeals the issue is the same. Since the issue is the same, therefore, they were heard together and are being disposed of by this common order. 2. The issue for determination in these appeals is whether Modvat credit can be taken by the manufacturer on the strength of transporter's copy issued by dealer who could not produce the transporter's copy under which the goods travelled to him. 3. T....

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....duty equivalent to Modvat credit taken on the strength of the duplicate copy produced by the appellants and hence the appeals before me. 4. Arguing the case for the appellant Shri K.K. Anand, Ld. Counsel submits that the appellants had taken Modvat credit on transporter's copy of the registered dealer who supplied them the goods. He submits that if anything was not regularly done at the end of ....

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....f it is the case of the Deptt. That the SAIL depot as a dealer have committed any irregularity in passing off the Modvat credit to the manufacturers then they should have been made party to the proceedings on any other section as per the provision of the law could have been taken against them. In the present case as a receiver of the invoices there is no violation of any rule committed by the resp....