1996 (7) TMI 285

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..... nbsp;This appeal is from the Revenue. The Respondents are manufacturers of Ice-cream. Vide Show Cause Notice dated 20-9-1994 Modvat credit totalling amounting to Rs. 40,022/- was sought to be denied on the ground that the documents under which the inputs were received were not the proper documents for availment of credit. The Assistant Collector confirmed the demand of Rs. 23,635/- and dropped the .....

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..... the Notification the wider meaning could not be given to the term "dealer". Ld. Commissioner was wrong in giving benefit on this count. 4. Shri S.V. Arya, ld. Advocate, appearing for the respondents claimed that the validity of the gate passes issued prior to 1-4-1994 and endorsed on or after date had been accepted by the Tribunal in the case of Chaphekar Engineering (P) Ltd. v. Collector o .....

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..... by both the sides. 6. There are 4 gate passes where the credit of duty amounts to Rs. 2509.10. These gate passes were dated before 1-4-1994 but were endorsed thereafter. In their case the ratio of the cited judgment is squarely applicable. On examination of the original order it appears that along with the endorsed gate passes, invoices covering the same consignments were also filed. The As .....

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..... ngs. 8. I have carefully considered both the submissions. The competent person has been described in the Notification as :- "Wholesale distributor/dealer of a manufacturer who has bought the excisable goods either from the manufacturer at the factory or from the manufacturer's depot;" 9. A plain reading of the stipulation does not support the plea of the Revenue. The wholesale distrib .....

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..... nufacturer of final goods. The only exceptions to this direct route were endorsed gate passes, subsidiary gate passes and deemed Modvat credit documents. In other words, those manufacturers who purchased smaller quantities from the dealers could not take benefit of the Modvat scheme. The entry of the dealers in the excise matters signified the departure from the manufacturer to manufacturer era. S .....

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