1994 (7) TMI 143

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..... . [Order per : Jyoti Balasundaram, Member (J)]. The issue for determination in the above appeal filed by the Revenue against the order of Collector of Central Excise (Appeals), Ghaziabad is whether modvat credit is available on gate passes endorsed by an authorised agent of the consignor of inputs. The respondents herein who are manufacturers of glass bottles availed modvat credit amount .....

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..... t been received under proper duty paying documents. The lower appellate authority accepted the contention of the assessees that the requirement of Rule 57G stood substantially complied with and set aside the order of the adjudicating authority holding that the assessees were entitled to the benefit of modvat credit on the concerned gate passes. Hence this appeal. 2. We have heard Shri K.N. Gupta .....

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..... firms the fact that modvat claim against those gate passes has not been made by M/s. Haryana Sheet Glass, [This letter was also produced before the Collector (Appeals) as is evident from the copy of the appeal memo filed by the respondents herein to the Collector (Appeals)]. The original consignee namely M/s. Haryana Sheet Glass had also issued a letter dated 4-4-1992 certifying that they did not .....

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