2001 (6) TMI 687

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... The question for consideration in this appeal is the acceptability, for purpose of Modvat credit of three invoices issued by Jagdish Agencies Pvt. Ltd, Morbi and two invoices issued by Parekh Chemicals and Colour Company, Mumbai. 2. Neither of the two persons in question is the manufacturer. They had purchased the goods, and sold them to the appellant. The invoices were issued between May and Ju .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... . On appeal from this order, the Commissioner (Appeals) confirmed the Assistant Collector's finding except with regard to one invoice issued by Parekh Chemicals Colour Company. Hence this appeal. 4. The departmental representative adopts the reasoning in the impugned order. 5. It is not possible for me to support the finding of the Commissioner (Appeals). The Assistant Collector accepts that .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... facturer. It is not clear what he means by its not being a wholesale dealer/distributor of the manufacturer. In this case again the quantities are in wholesale, 100 kilograms and 300 kilograms. This supplier also satisfied the requirement of being a dealer of the manufacturer. The decisions cited by the Counsel for the appellant CCE v. Monsanto Manufacturers Pvt. Ltd. [1996 (87) E.L.T. 696], CCE .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X