1996 (7) TMI 336

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..... volves eligibility of duty paying documents for the purpose of taking Modvat credit. The appellants purchased varnish from a dealer who had purchased the same from the depot of the manufacturer. The first document i.e. a gate pass was endorsed first by the manufacturer to the dealer and then by the dealer to the party. The second document is an invoice dated 14-4-1994 issued by the dealer which co .....

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..... cation 15/94. Therefore by itself also this invoice is a valid document. The Notification 16/94 acknowledged endorsed gate passes to be proper documents. As regards Notification 21/94 it was also applicable to the facts of the case by virtue of clarification given by the CBEC vide their instruction F. No. 90/1/95-CX., dated 3-1-1995. The ld. Counsel therefore requested that lower orders be set asi .....

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