9911796707
TMI Blog1994 (2) TMI 186X X X X Extracts X X X X X X X X Extracts X X X X ..... M/s. Indian Petro-Chemical Corporation Ltd., Madras and not the Respondents. According to the authorities, the goods were purchased by the Respondents from an agent of IPCL Corporation Ltd. viz. M/s. V.D. Swamy Co. Ltd. and the gate-pass in question covering part of the consignments has been passed on to the Respondents and the gate-pass has been endorsed by M/s. IPCL Ltd. in the name of the Respondents. The original authority in this regard while denying the benefit of Modvat Credit has held as under : As per Rule 57G, sub-rule (2), a manufacturer who is availing of Modvat and has filed a declaration under sub-rule 1 of the said rule can take credit of the inputs at the time of their receipt in the factory if they are accompanied by a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... executive instruction or by Collectorate Trade Notice, it will not be correct and proper to deny the inputs credit which is otherwise admissible and there is no doubt about their admissibility. and has gone on to state further as under : It is not stated that under Rule 57G there is any procedure laid down by any Trade Notice etc. whatever that may be Rule 56A cannot be adopted for Rule 57G automatically and moreover, when there is no doubt payment of duty on the inputs, denial of input duty credit will not be correct and proper. 3. The learned appellant-Collector has urged the following grounds in his grounds of appeal : (i) Rule 57G of Central Excise Rules sets out the procedure to be observed by the manufacturer intending to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... een made out in the respondent s name and the gate-pass was in the name of their own Branch Office and the goods were thereafter supplied to the Respondents through their agency in Madras. He pleaded that the gate-pass which had been made in the name of the manufacturer s Branch Office cannot be considered valid gate-pass for the purpose of Modvat Credit even if it is endorsed by the local office of the manufacturer in favour of the Respondents. He pleaded that mandatory requirement of production of gate-pass covering the goods had not been complied with. 5. There is none for the Respondents. The Respondents in their written submissions which have been described as an Affidavit by the Respondents have urged that while accepting the positi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of Entry or any other documents as may be prescribed by the Central Board of Excise and Customs, [constituted under the Central Board of Revenue Act, 1963, (54 of 1963) in this behalf evidencing the payment of duty on such inputs]." Gate-pass is a prescribed document under Rule 52A in respect of excisable goods cleared from a factory and this has been described as GP 1. Among other particulars in this form are - Name and address of the consignee, manner of transport, date and time of removal which should be shown in figures and words. All these particulars have been prescribed to ensure that the gate-pass is not misused for double or treble transport of excisable goods and the gate-pass is valid for transport of the goods in respect of c ..... X X X X Extracts X X X X X X X X Extracts X X X X
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