1996 (2) TMI 234

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..... he Board under Rule 57G permitted the facility only where the gate passes were endorsed only once. The learned lower authority has relied upon the judgment of the West Regional Bench in the case of SBS Organics Pvt. Ltd. v. CCE reported in 1990 (45) E.L.T. 701 cited before it while allowing the benefit. 2. The learned JDR for the Department has pleaded that the MODVAT Credit could be taken only when the inputs were received under the cover of specified documents under Rule 57G of the Central Excise Rules or such of the documents as may be notified by the Board under Rule 57G. He pleaded that while gate passes are specified as one of the documents under Rule 57G itself, by notification the Board has allowed the benefit to be given also to .....

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..... The power has been vested in the Board taking into consideration the interest of the assessees and also the Revenue interest while notifying such documents which can be accepted. It is left to the Board taking into consideration the capacity of the Department for verification and exercise of control and after taking into consideration possible mis-use to notify any further documents other than those mentioned under Rule 57G. The Department, therefore, has to devise the procedure for verification etc. only from the date of issue of the notification. While it can be said that the purpose of the documents evidencing the payment of duty is to ensure that the credit taken is in fact equal to the duty paid in respect of the very goods for which M .....

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..... manufacturer of the final product is required to submit documents including extracts of Part I and Part II of Form RG 23A to the Superintendent of Central Excise every month who thereupon shall after verifying their genuineness, deface such documents and return the same to the manufacturer. One of the several documents evidencing payment of duty is the Gate Pass. By the impugned Circular dated 15th December, 1992 the only change which is brought about is that no credit would be allowed based on Certified Copy or Authenticated photo copy of the original Gate Pass I. It is for the claimant to prove by such documents as are required to be submitted that duty has been paid on excisable goods used as Inputs. One of such documents required to be .....

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