2002 (9) TMI 743

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..... dent. [Order]. -  Appeal taken up for disposal, after waiving deposit. 2. The question for consideration in this appeal is whether invoices issued on 22-4-1994 by unregistered dealers were valid documents for taking Modvat credit under Rule 57A. In the order impugned in the appeal, the Commissioner (Appeals) has confirmed the view taken by the Assistant Commissioner that since these i .....

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..... ny person who distributed or dealt with any wholesale goods made by a particular manufacturer could be such a wholesale dealer or distributor. The notification does not stipulate that there must be any specific appointment by such manufacturer. The invoices were therefore acceptable for taking credit. 5. The appeal is allowed and the impugned order set aside.
Case laws, Decisions, Judgem .....

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