TMI Blog1999 (11) TMI 229X X X X Extracts X X X X X X X X Extracts X X X X ..... nue against the order dated 18-3-1999 of the Commissioner (Appeals) who reversed the order in original dated 26-11-1997 of the Assistant Commissioner, Pathankot on an appeal of the respondents. 2. The facts giving rise to this appeal may be summed up as under: 3. The respondents are engaged in the manufacture of uncoated paper and paper board used for writing and printing papers falling under ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rsed the same by accepting their appeal through the impugned order. 5. The Revenue has come up in appeal before the Tribunal. 6. I have heard the learned JDR and the counsel. 7. The validity of the impugned order of the Commissioner (Appeals) to the extent of allowing the modvat credit of Rs. 23,208/- and of Rs. 1,76,010.15 by holding that the invoices were in order and the goods were the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t sale is permissible and for claiming modvat credit it is not essential that the invoices and the goods must be dispatched by the dealer himself. The dealer could order the dispatch of the goods directly from the manufacturer and issue the invoice himself. 9. Therefore, the Commissioner has rightly allowed the modvat credit of Rs. 3,03,160.41, by reversing the order of the Assistant Commissione ..... X X X X Extracts X X X X X X X X Extracts X X X X
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