1993 (1) TMI 183

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..... in appeal bearing No. KVV-330/92/BRD, dated 24-6-1992. 2. The facts of the case are that the appellants who are the manufacturers of metal containers, are receiving inputs viz. steel sheets. In the case of 2 coils of rejected C.R. Sheets received under the cover of original gate pass No. 2598, dated 14-12-1990, it was found that the Gate Pass was issued by the manufacturers of steel sheets to M/ .....

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..... ed as duty payment document for purpose of the credit in terms of Rule 57G of the Central Excise Rules. However, mere non-endorsement cannot deny the modvat credit since it is a remediable defect. Hence, I would deem it proper to direct the appellants to get the Gate Pass endorsed or to produce a certificate from M/s. Sanghvi Steel, Bombay to the effect that the entire consignment covered by the a .....

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