2004 (3) TMI 588

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..... espondent. [Order]. -  The issue in this case is eligibility of credit available to job workers on the strength of invoices issued by registered dealers. The Department's case is that relevant notifications prescribed invoices issued by registered dealers as documents for availing credit had an explanation added explaining that invoices for the purpose of Notification would mean a document .....

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..... issue for determination as an important point of law. However, this decision does not bar the application of the case in Achutha Vulcanising Cement Pvt. Ltd. (supra) and also the Board's instructions. Even if the Board's instructions are finally held to be contrary to the law applicable as held by the Supreme Court in the case of Dhiren Chemicals [2002 (139) E.L.T. 3 (S.C.)]. The benefits of the .....

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