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TMI Blog1996 (3) TMI 272X X X X Extracts X X X X X X X X Extracts X X X X ..... ceived a consignment of electric conductors, an input used by appellant which were sent to him by manufacturer. It appears that the original gate pass was lost and when the goods reached to the appellant there was no gate pass. It further appears that the appellant did not take the goods into its factory but obtained a certified copy of the gate pass on the basis of which it took credit. On 1-2-19 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . He places reliance on the decision of this Tribunal in the case reported in 1995 (11) RLT 403. 3. The Departmental Representative argues that once the provision of law had changed, the circular which was issued on the basis of earlier provision of law would automatically ceased for relevance. 4. Prior to its amendment, sub-clause (iv) of Rule 57G did not require the assessee to produce a ori ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e nature of an original document which has been prescribed by the Board. The advocate was only able to show the photocopy of the document on which credit was taken and I cannot therefore permit that was not itself a certificate. We have to see whether it is covered by instructions of the Board. The Board has in its circular made applicable to Modvat credit instructions issued by it on 30-11-1992 r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ular requires that the Superintendent should be asked to produce a copy of the gate pass duly certified by the range Superintendent in charge of the factory. Credit should normally be allowed on production of such certified copy. The use of the underlined words is significant. What the circular contemplates in my view is that the manufacturer who issued the gate pass should ask the Superintendent ..... X X X X Extracts X X X X X X X X Extracts X X X X
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