1998 (8) TMI 384

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..... for the Respondent. [Order per : G.R. Sharma, Member (T) ]. -  These six Appeals deal with the same issue and, therefore, they were heard together and are being disposed of by this common order. 2. The issue in these Appeals is whether Modvat credit was admissible or not on the strength of invoices issued by a person who was registered with the Central Excise Department as a manufactu .....

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..... le goods registered with the Central Excise Officer was the person whose invoices could be accepted as duty paying documents for purposes of Rule 57G. He submitted that no doubt M/s. Eicher Tractors Limited, Faridabad were registered with the Central Excise Department, but they were not registered as Dealer; they were registered as a manufacturer of tractors. He submits that since in the Notificat .....

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..... o separate registration was required under Notification No. 32/94, dated 4-7-1994 as a Dealer; that Notification No. 32/94 simply stated that a person who was registered with the Central Excise Department and that Modvat credit can be taken on the strength of invoices issued containing the details as prescribed under Rule 57GG. The ld. Counsel submitted that registration was required only to have .....

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..... cher Tractors Limited were registered with the Central Excise Department, therefore, Modvat credit was correctly taken. He, therefore, prayed that the Appeals may be rejected. 7. We have heard the rival submissions. We have perused the Notification No. 32/94-C.E. (N.T.), dated 4-7-1994. This Notification, inter alia, requires: 'The Central Government hereby prescribes the invoice issued by - .....

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..... gistered with the Central Excise Department. It is not a condition of the Notification that he should be registered as a dealer of excisable goods. Since M/s. Eicher Tractors Limited who issued these invoices were registered with the Central Excise Department, though as Manufacturer, this registration was sufficient for purposes of Notification No. 32/94-C.E.(NT). The information furnished in the .....

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