1996 (9) TMI 344 - AT - Central Excise

Summary

The Department appealed against the Commissioner (Appeals) order allowing Modvat credit based on invoices from unappointed dealers. The Commissioner's decision was upheld as the notification did not require dealer appointment or registration for Modvat credit eligibility. Invoices from dealers purchasing directly from manufacturers were accepted. The appeal was rejected by the Appellate Tribunal CEGAT, New Delhi.