9911796707
TMI Blog1997 (4) TMI 199X X X X Extracts X X X X X X X X Extracts X X X X ..... Gulati, Vice President ]. This matter had been earlier heard and orders in the open court was passed and stay was granted and also with the consent of both the sides since the issue fell in a short [compass] the appeal was also heard and allowed. However, the order could not be signed as the same was not typed for the reason that the concerned P.A. who remained absent without applying for l ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o 1-4-1994 were held to be valid documents for the purpose of grant of Modvat credit in case the credit was taken by 30th June, 1994. He has pleaded prior to 1-4-1994 the endorsed gate passes were acceptable as valid document and the same, therefore, continued to be valid for the purpose of Modvat credit and that the Tribunal has held so in the Order No. 2216 2217/96, dated 24-10-1996. He has pl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 10-1996 and the subsequent order dated 24-3-1997. In view of the above we accede to the appellants prayer for dispensation of the pre-deposit amount of Rs. 2,00,486/-. 5. Since the issue falls in a short compass, with the consent of both the sides, the appeal itself is taken up for disposal. 6. We observe that with effect from 1-4-1994 the invoice was prescribed as substitute document in place ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... accepted as valid documents up to 30th June, 1994 for Modvat purposes. In as much as the invoice was a substitute document for the gate pass after 1-4-1994 what would be applicable to the gate pass would be equally applicable to the invoices. In view of the above, taking into consideration the view we have already taken in the orders cited before us, we hold that the appellants would be entiteld ..... X X X X Extracts X X X X X X X X Extracts X X X X
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