1996 (4) TMI 335

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... . - The issue relates to grant of modvat credit based on an endorsed gate pass of the consignment which was received in full through a trader. The fact of receipt of the goods is not disputed by the appellants. 2.  The learned Consultant pleaded that at the relevant time modvat was allowed in terms of the Board's notification issued under File Nos. 263/26/88-CX-8, dated 23-1-1989, 263/19/8 .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... itted position is that the endorsed gate pass under which the goods were transferred has been accepted as valid document in terms of notification cited supra. It makes no difference in case the goods are received through a trader or a dealer. The term `dealer' has not been defined under the modvat rules or any instructions issued by the Board. The issue has to be examined only from the point of vi .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X