9911796707
TMI Blog1996 (7) TMI 328X X X X Extracts X X X X X X X X Extracts X X X X ..... he main issues involved in this case is as to whether the Modvat credit taken on the basis of the documents in dispute had been correctly availed of in view of the Notification No. 15/94 which allows credit to be taken on the basis of prescribed documents provided they had been issued before 1-4-1994 and the endorsements are made before 30-6-1994 and the credit is taken on or before 30-6-1994. 2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... se after 1-4-1994 but the credit taken before 30-6-1994. (iv) The invoices issued by the depots after 1-4-1994 with reference to GP 1 showing the dates prior to 1-4-1994 and received by the appellants and credit taken before 30-6-1994. 4. It was their contention that the issue has already been settled by the Tribunal in the case of Moosa Haji Patrawala v. Collector of Central Excise, Bombay re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r the observations of the Commissioner in Paragraph 5 of order-in-appeal were factually correct or incorrect. 6. As regards Item Nos. 12 and 20 i.e. Invoice No. 5071, dated 23-5-1994 and Invoice No. 5049, dated 10-5-1994, the copies of the invoices produced do not indicate all the particulars and information which was required to be indicated in terms of the Notification 15/94. 7. In the remai ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s/by way of issue of subsidiary gate passes/certificates issued by the Superintendent subsequent to this date, in cases where credit was taken before 30-6-1994 the Modvat credit was available and can be considered having been rightly taken in the present case. 9. In respect of Sl. Nos. 3 to 5, 7 and 16 (supra) of annexure to the show cause notice as rightly mentioned by the learned DR, the factu ..... X X X X Extracts X X X X X X X X Extracts X X X X
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