1993 (7) TMI 165

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..... n production of authenticated or attested photocopy of the GP 1. It was submitted that under Rule 57G(2) the statute specifies production of original duty-paid document, viz. the gate pass and it is a statutory document that should accompany the input in question for availing Modvat credit under the Modvat scheme. Any departure from the statutory rule would be a deviation which cannot be condoned and Modvat credit granted. The learned Collector (Appeals) having accepted the authenticated copy of the GP 1 in lieu of the original one has not taken into account the statutory rules and, therefore, the impugned order has to be set aside. 3. Shri Thomas, the learned Consultant for the respondents submitted that the Board had issued instructions .....

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..... e have considered the submissions made before us. Since the Trade Notices and the Board s circular and the practice of the Department are relevant factors and since these have not been considered in the impugned order we set aside the impugned order and remand the matter to the Collector (Appeals) for passing reasoned order in the light of the Board s circular which admittedly was in force in regard to the period with which we are concerned and also in the light of the Trade Notices of Bombay and Delhi Collectorate, the practice of the Department and other relevant facts. Ordered accordingly. 5. [Assent per : V.P. Gulati, Member (T)]. - The short point that falls for consideration is whether the learned lower appellate authority is right .....

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..... r who has diverted this consignment to the respondent. In such a situation a degree of circumspection has to be observed before accepting any document and the terms of the trade notice have to be strictly observed. The learned lower appellate authority has made only a very brief observation that he finds no harm in accepting the authenticated gate pass. As observed by learned brother I agree that any acceptance of the authenticated documents has to be strictly within the parameters of the guidelines, after due verification that the gate pass relates to the goods in question, more so when the goods have not come directly from the manufacturer of the inputs to the respondents who are availing the Modvat credit. In a case like this there is al .....

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