2002 (2) TMI 1133

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..... -  This appeal has been filed by the appellants against the impugned order-in-appeal, dated 29-12-2000 vide which the Commissioner (Appeals) has affirmed the order-in-original, dated 29-12-1999 of the Asstt. Commissioner disallowing the Modvat credit of Rs. 1,37,853/- to the appellants. 2. The appellants are engaged in the manufacture of M.M. Blended Yarn. They availed the Modvat credi .....

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..... 775/- only. For remaining Modvat credit of Rs. 1,37,853/- their request was disallowed as the dealer M/s. Rajlene Dyechem, who issued the invoices, did not hold valid registration. The Modvat credit of this amount was disallowed by the Asstt. Commissioner and that order of the Asstt. Commissioner was affirmed by the Commissioner (Appeals). 3. Heard both sides. 4. The bare perusal of th .....

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..... ice. Therefore, the impugned order of the Commissioner (Appeals) deserves to be set aside and the matter must be sent back to the adjudicating authority for deciding the claim of the appellants for Modvat credit afresh, in the light of the observations made above, after providing sufficient opportunity of hearing. 5. In view of the discussion made above, the impugned order of the Commissione .....

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