9911796707
TMI Blog1996 (8) TMI 245X X X X Extracts X X X X X X X X Extracts X X X X ..... taken by the appellants was neither. 2. The facts of the case are that the appellants are engaged in the manufacture of resin poly buttons blanks. They purchased inputs from the market and were availing Modvat credit facility under Rule 57A of the Central Excise Rules, 1944 after complying with the provisions of Rule 57G. The dispute arose in respect of 3 items. The items are at serial Nos. 1, 5 and 7 of Annexure A to the show cause notice. The dispute was that GP 1s was endorsed in the two cases on or after 1st April, 1994 and that Modvat credit was taken on the basis of these endorsed GP. 1. The allegation was that since the GP. 1 were endorsed after 1-4-1994 no Modvat credit can be taken on the strength of these GP 1 and that they were ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ded that the gate passes were issued before 1-4-1994 and that credit of duty on the strength of these endorsed gate pass was taken before 30-6-1994. The ld. counsel submits that in their case both the conditions are satisfied and, therefore, the gate pass Nos. 019506 and 019507 are valid duty-paying documents and, therefore, credit was correctly taken by the appellants. 4. On the second issue i.e. invoice issued by authorised dealer/distributor is concerned he submits that Notification No. 15/94 nowhere uses the term authorised . He submits that Notification No. 15/94 clearly says that the invoice issued by distributor/dealer are valid documents for the purpose of taking Modvat credit. He submits that invoice No. 40, dated 23-4-1994 was ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er serial No. 10 endorsed GP 1 is valid document. I also find that similar issue was for decision before West Regional Bench of this Tribunal in the case of Moosa Haji Patrawala cited (supra) and this Tribunal held that if gate passes were issued before 30-3-1994 and endorsement of such gate passes made from 1-4-1994 to 30-6-1994; if credit on the basis of such gate passes was taken before 30-6-1994 no objection can be raised to such credit as such gate passes are valid documents for the purpose of Rule 57G of the Central Excise Rules,1944. Hav- ing regard to the stipulations of Notification No. 16/94 as also the ratio of the decision of this Tribunal in the case of Moosa Haji Patrawala I hold that endorsed gate passes are valid duty-paying ..... X X X X Extracts X X X X X X X X Extracts X X X X
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