2004 (1) TMI 269

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....rder per : S.S. Kang, Member (J)]. - Revenue filed these appeals against the order-in-appeal passed by the Commissioner (Appeals). 2. The Commissioner (Appeals) in the impugned order after relying on the Board's circular dated 13-2-95 allowed the appeals. 3. The brief facts of these cases are that the show cause notices were issued to the respondents denying the benefit of Modvat credit on t....

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.... issued in this respect. The said trade notice is reproduced below :- "Registered dealers - Procedure to be followed by registered dealers for decoiling from coils in to sheets. Attention is invited to this Commissionerate's Trade Notice No. 10/95 dated 20-2-1995 wherein detailed procedure to be followed by the Registered Unit have been clarified. Difficulties had arisen for the registere....

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....nal description as well as quality of the goods on the body of invoices under Rule 57G. (Commissioner of Central Excise, Mumbai, Trade Notice No. 62/99, dated 16-10-1999)." 6. In view of the above Trade Notice, we find no merits in the contention of the Revenue that the goods in question were not brought to the registered premises of the dealer. In respect of the contention of the Revenue th....