COMMISSIONER OF CENTRAL Vs. TRIVENI GLASS WORKS LTD.

JUDGEMENT

(1.) THIS Revenue appeal has been filed against Order -in -Appeal No. 34/2004 dated 25.5.2004 by which the Commissioner has accepted the documents produced by the assessee for availing the modvat credit. The finding recorded by the Commissioner in Para 4 and 5 are reproduced herein below.

(2.) THE Revenue contends that the assessee is not entitled to avail modvat credit on the basis of the documents produced by them from a dealer who is not registered under Central Excise Act. The Revenue has relied on the Larger Bench decision rendered in the case of Balmer Lawrie and Co. Ltd. v. CCE, Kanpur .

(3.) WE have heard both sides in the matter.