1994 (5) TMI 76

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..... Balasundaram, Member (J)]. The eligibility of copper wire bars and copper wire rods received by the appellants for the manufacture of their final products, electric wires and cables to the benefit of modvat credit during the period 4-5-1988 to 1-6-1988 on the basis of the certificates issued by Hindustan Copper Ltd., indicating payment of duty @ Rs. 6,200/- PMT, is the issue that arises for .....

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..... as a duty paying documents in terms of Rule 57G(2). The Tribunal has relied upon the Trade Notice No. F. 267/17/88-CX. B, 19-2-1988 which recognises that the certificates issued by the Public Sector Undertaking/Canalising Agencies like MMTC/STC are duty paying documents. Learned SDR is not correct in his submission that this trade notice of 19-2-1988 is not relevant to the issue in dispute and in .....

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