9911796707
TMI Blog1996 (2) TMI 229X X X X Extracts X X X X X X X X Extracts X X X X ..... ng No. 6807.00. They are availing the facility of modvat credit of duty paid on inputs. During the month of June, 1992, the respondents availed the modvat credit on cement on the basis of photocopy of gate pass-1 endorsed by Lakshmi Cement for 300 bags of cement. Lakshmi Cement, Chandigarh removed 1506 bags of cement to their sale depot at Chandigarh and their sale depot endorsed this gate pass to three different manufacturing units. The Department alleged that modvat credit on endorsed photocopy of gate pass cannot be allowed. The Collector (Appeals) allowed the modvat credit and hence the appeal before me. 3. Shri Mewa Singh, the learned SDR submitted that Rule 57G provides that modvat credit can be taken on the strength of GP-1, AR-1, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ords and considered the submissions made before us. The short issue for consideration is whether the appellant herein would be ineligible to take MODVAT credit on the basis of a photostat copy of the gate pass covering the goods in question when the original gate pass was lost in transit. In the present case, it is observed that in the order of the original authority that even in the show-cause notice the authenticity of the document produced and relied upon by the appellant was not disputed by the Department. We further note that the original gate pass which was lost in transit covered the whole consignment in question. We also take note of the fact that at the relevant time the Trade Notice No. 183/86, dated 25-11-1986 clarifying that the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... duplicate copy of excise documents obtained under Rule 224B of the Central Excise Rules, 1944 can be filed for proving duty paid character of the goods for the purposes of Modvat Credit of Central Excise Rules, 1944. Although this decision of the Hon ble Bombay High Court does not clearly cover the matter before me. However, it gives me an indication that duplicate copy can be accepted for purpose of taking modvat credit. This Tribunal had referred to this decision of Hon ble Bombay High Court though there are some decisions of the Tribunal against this finding in the case of Ind-Ital Chemicals Ltd. However, having regard to the fact that this finding of the Tribunal is given by three Member Bench and also to the fact that before giving th ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
