CCE, KANPUR Vs. DAYAL ANAND SAND COATING CO.

JUDGEMENT

(1.) IN this appeal, preferred by the Revenue, the issue involved is whether Modvat credit was available to M/s. Dayal Anand Sand Coating Co. on the strength of the invoices issued by a dealer who was not registered with the Department and the invoices did not contain the details as required under Notification No. 33/94 -CE(NT) dated 4.7.94.

(2.) WHEN the matter was called no one was present on behalf of the respondents inspite of notice. From the perusal of the records it is observed that the Respondents under their letter dated 4.4.2000 had requested to decide the matter on merits on the basis of their submissions to the effect that they had produced the requisite registeration certificate No. 36/Dealer/R -XV/D -III/94 before the Commissioner (Appeals) and he allowed the Modvat credit after he was fully satisfied; that all the invoices with requisite particulars were also produced before the Commissioner (Appeals) at the time of hearing before him.

(3.) SHRI M.D. Singh, learned SDR submitted that the Asstt. Commissioner under Adjudication Order No.405/97 dated 17.12.97 had disallowed the Modvat Credit under Rule 57I of Central Excise Rules as the invoices were issued by unregistered depot/dealer and the invoice did not have the details of principle manufacturer; that the Commissioner (Appeals), however, allowed the appeal without ascertaining the fact whether the invoices were issued by dealers prior to getting registration with the department or not. He, further, mentioned that some of the invoices which were issued by the registered dealer did not have the particulars specified under notification No. 33/94 and the circular No. 76/76/94 -CX dated 6.11.94 was not applicable to such invoices.