1998 (6) TMI 175

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..... es admissibility of Modvat credit of duty paid on inputs on gate passes issued by a manufacturer prior to 1-4-1994 but the credit was taken by the respondents herein after receipt of the intermediate processed goods through job worker, supplied directly to the job worker by the manufacturer on the advice of the respondents as per the procedure prescribed under a notification issued under Rule 57J. .....

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..... diary Challan No. 8, dated 17-6-1995 issued by M/s. Tribhuwan Enterprises Pvt. Ltd., Faizabad (Processors). The Assistant Commissioner has also agreed that the appellants have followed the procedure of Notification No. 351/86, dated 20-6-1986 for job work. 10 I also agree with the contention of the appellants that Notification No. 16/94-C.E. (N.T.), dated 30-3-1994 can in no way have the overrid .....

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..... 31-3-1994. He therefore, prays for setting aside the impugned order allowing the appeal of the Revenue. 4. On the other hand, ld. Advocate Shri M.P. Devnath assisted by Shri Pragyan Sharma have relied upon the aforesaid findings of the lower appellate authority reproduced earlier. 5. I have carefully considered the pleas advanced from both sides. I agree with the findings of the lower appella .....

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