9911796707
TMI Blog1996 (10) TMI 285X X X X Extracts X X X X X X X X Extracts X X X X ..... stated, the facts of the case are as follows :- 1.1 The Respondents herein availed Modvat credit amounting to Rs. 4,007.20 (BED) and Rs. 400.72 (SED) on inputs vide GP 1 dated 10-12-1991 which was endorsed thrice. Respondents utilised the same credit towards payment of Central Excise duty on their final product. A show cause notice was issued to the Respondents as to why the said amount of Modv ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... authority, a very recent decision in the case of Commissioner of Central Excise, Coimbatore v. Shri Gopala-krishna Poly Industries reported in 1996 (84) E.L.T. 235 (Tribunal) has come which holds to the contrary that a Gate Pass endorsed thrice is not valid for the purpose of taking Modvat credit. He, therefore, prays for allowed the Appeal. 3. Opposing the contention of the learned JDR, Shri S. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y of Modvat credit on a certified copy was valid. No such question whether the Modvat credit would be available on thrice endorsed Gate Pass or not was before the said High Court. Therefore, the reliance placed on Bombay High Court s decision by the SRB in the case of Gopalakrishna is not correct and for this reason Gopalakrishna s decision should not be relied upon. This Bench, he further submits ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng the validity of Trade Notice issued by the Collectorate, also observed that - It is for the claimant to prove by such documents as are required to be submitted that duty has been paid on excisable goods used as inputs. One of such documents required to be submitted being the Gate Pass. In other words, if genuine documents like invoices, extracts of Part I and Part II of RG 23A Form and the d ..... X X X X Extracts X X X X X X X X Extracts X X X X
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