9911796707
TMI Blog1996 (3) TMI 271X X X X Extracts X X X X X X X X Extracts X X X X ..... ssue for decision in the appeals is the eligiblity to modvat credit of various items. The appellant is one and the issue is common. These four appeals are therfore being disposed by this order. 2. Departmental representative adopts the reasoning in this impugned order. 3. I have heard both sides. I shall deal with each of the items one by one. 4. The first time is described as `paint accumul ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed on merits alongwith other claims made by the appellant regarding the use. I, therefore set aside the finding in this regard decided by the Collector, and direct that the matter be adjudicated afresh after considering evidence regarding the use of commodity which the appellant might have produced within two months of receipt of this order. 6. Welding Specimen. The advocate for the appellant ag ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... put. I therefore set aside the order with regard to this claim and allow the claim appeal. 8. Spot Welding electrodes. These electrodes are used for spot welding. This is briefly, a process in which electricity is pass through electrodes and converted into heat by the resistance provided by the surface to be welded. The material contained in the spot welding electrodes is not transferred to the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the issue beyond doubt, such certificate will be produced now. On such certificate being produced, the credit may be allowed within three months of the order. In the event, these are not produced impugned order will stand. 12. Credit taken on photo copy of Gate pass. I am unable to agree that credit can be allowed on a photo copy of the gate pass without being attested. This would leave to a sit ..... X X X X Extracts X X X X X X X X Extracts X X X X
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