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TMI Blog1996 (11) TMI 153X X X X Extracts X X X X X X X X Extracts X X X X ..... pplication arises from Tribunal s Final Order No. A/1388/96-NB, dated 9-5-1996. In this judgment, the Tribunal had held that a gate pass which was endorsed more than twice was an eligible document for taking Modvat credit within the ambit of Rule 57G and that such credit was available where the jurisdictional officer was satisfied that double credit had not been taken on the gate pass. Various que ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cument eligible for taking of Modvat credit. The definition of a gate pass was given under Rule 52A as it then stood. It defined gate pass as gate pass in the proper form . The form of the gate pass was specifically prescribed. The scheme of the Central Excise Act and Rules provides for movement of goods from manufacturers to traders and also from manufacturers to manufacturers where the output o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nscious of the possibility of misuse of such a facility. There was also a probability of multiple use of the same gate pass. The Board, therefore, prescribed measures in these situations and also where a gate pass was lost in transit and credit was allowed to be taken on the basis of duplicate gate pass. All these facilitation measures were prescribed by the Board under their administrative powers ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ted in 64 (1996) Delhi Law Times 73 in which the High Court had ruled the Board could not issue a circular which would render a decision of the Tribunal as irrelevant and negatory. 5. In their judgment in the case of S.B.S. Organics (supra), the Tribunal had held that the instructions as to the permissible number of endorsements were purely administrative in nature and the facilitation could be ..... X X X X Extracts X X X X X X X X Extracts X X X X
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