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TMI Blog2016 (11) TMI 698X X X X Extracts X X X X X X X X Extracts X X X X ..... man Chopra, Advocate, for the Respondent. ORDER The grievance of the petitioner is that he has been denied Modvat credit on the goods purchased by him from wholesale dealer. The goods were purchased on 30-6-1994. The registration of the selling wholesale dealer under the Central Excises and Salt Act, 1944 (for short, 'the Act') at that time was not required. Vide order dated 10-6-1996, the adjud ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... led to Modvat credit on duty paid at the time of purchase of goods vide invoice dated 30-6-1994 from a wholesaler. The requirement that the selling wholesaler should be a dealer registered with the department under the Act was notified on 4-7-1994 vide Notification No. 32/94-C.E. (N.T.). For any sale made by a wholesaler prior thereto, there was no such condition. The extract from the notification ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e case may be, Central Board of Excise & Customs; (b) details of serial number and date of, and quantity of inputs mentioned in, the invoice issued under rule 52A or as the case may be Bill of Entry; and (c) if issued by the wholesale distributor/dealer, the serial number and date of the invoice issued by the manufacturer to the dealer." Notifi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the Central Excise Rules, 1944, as a document for the purpose of rule 57G." 3. Though the first Appellate Authority accepted the plea raised by the appellant regarding his entitlement of Modvat credit, however, he had put a condition that the supplier should get himself registered under the Act before 31-12-1994. Such a condition could not be made applicable in the case of the petitioner ..... X X X X Extracts X X X X X X X X Extracts X X X X
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