1991 (12) TMI 177 - AT - Central Excise

Summary

Issues Involved: Appeal against rejection of Modvat credit on duty paid under TR 6 Challans for inputs received from a small scale unit during a period when Gate-Passes were not granted.

Summary:
The appellants received inputs from a small scale unit during a period when Gate-Passes were not granted, resulting in duty payment under TR 6 Challans. The authorities denied credit for duty paid under TR 6 Challans. The appeal contended that the duty was paid, and TR 6 Challan is a valid duty payment document. The Range Supdt. issued a certificate confirming duty payment under TR 6 Challans. The dispute revolved around the acceptance of TR 6 Challans as valid documents for duty credit under Rule 57G.

The Tribunal acknowledged that the duty amount was paid under TR 6 Challans for the received inputs, as confirmed by the Range Supdt.'s certificate. Despite TR 6 Challans not explicitly detailing goods, they are recognized as instruments for duty payment. The Tribunal found the TR 6 Challans correlated with the goods cleared, supported by the Range Supdt.'s certificate specifying the duty collection circumstances. Consequently, the Tribunal allowed the appeal, directing the Assistant Collector to grant Modvat credit upon submission of the duty payment certificate and TR 6 Challans by the appellants.