2001 (6) TMI 687 - AT - Central Excise

Summary

The appeal considered the acceptability of invoices for Modvat credit issued by Jagdish Agencies Pvt. Ltd and Parekh Chemicals and Colour Company. The Assistant Collector denied the credit, stating Jagdish Agencies was an authorized stockist and Parekh Chemicals was an authorized dealer, not wholesale distributors. The Commissioner (Appeals) upheld the decision but allowed credit for one invoice from Parekh Chemicals. The tribunal disagreed, finding both companies qualified as dealers of the manufacturer. Appeal allowed, impugned order set aside.