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CUSTOMS, EXCISE AND GOLD (CONTROL) APPELLATE TRIBUNAL, NEW DELHI
S.S. KANG, J.
Jayna Time Industries Ltd. -Appellant
Versus
Commissioner of Central Excise, Meerut -Respondent
Order No. A/2052/96-NB Appeal No. E/765/96-NB, A/2052 of 1996, E/765 of 1996
Decided On : 19-08-1996
O.P. Sharma,Nanak Chand
The appellants are engaged in the manufacture of clocks and watches and parts thereof falling under Chapter 91 of Schedule to Central Excise Tariff Act, 1985. The modvat credit of Rs. 7169.52 was disallowed on the ground that the appellant took the credit on the basis of invoice issued by the unregistered dealer. The appellant filed the appeal and the appeal was dismissed.
2. Shri O.P. Sharma, ld. consultant appearing on behalf of the appellant submitted that the condition of registration was made mandatory under Notification No.32/94-NT dated 4.7.94. The condition of registration was waived till 31.12.94 vide Notification No. 64/94-NT dated 7.11.94. He submitted that appellant took credit prior to 31.12.94 in which period the condition of registration was waived. Hence the appellants are entitled for taking the benefit of modvat credit.
3. Shri Nanak Chand, ld. Dr. appearing on behalf of the department, reiterated the findings of the lower authorities.
4. The appellant took credit on the invoice issued by the unregistered dealer M/s Arora Sales Corpn. Notification No. 64/94-NT dated 7.11.94 read with circular No. 76/94 dated 8.11.94 issued by Central Board of Excise and Customs provides that the documents issued by unregistered dealer prior to 31.12.94 are to be acceptable if the said dealer has got himself registered till 31.12.94. The appellants has not produced any evidence to show that M/s Arora Sales Corpn. was registered with Central Excise Department till 31.12.94. Even now on the query from the Bench, ld. Consultant was unable to show that M/s Arora Sales Corpn. has got himself registered with the Central Excise Department. In view of these circumstances, I find no infirmity in the impugned orders. The appeal is dismissed.
