1997 (10) TMI 244

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..... P. Gulati, Vice President]. The issue in the appeal relates to the availability of Modvat credit in respect of goods which were covered by an invoice-cum-challan of Steel Authority of India Ltd., and which had been endorsed twice. 2. The ld. Advocate for the appellants has pleaded that the appellants should have been allowed the Modvat credit notwithstanding the fact that the Board has not .....

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..... whereby the gate pass endorsed twice was notified as a document for Rule 57G purposes for taking Modvat credit. 4. Heard the ld. JDR for the Department. He has pleaded that the Board taking into consideration the Revenue Interest has notified that the Gate Pass which had been endorsed once only alone would be the valid document for Modvat purposes and since the invoice-cum-challan of SAIL was no .....

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..... ed the Gate Pass endorsed once only as also a valid document. If large number of endorsements are allowed on the gate pass, then it might not have been possible for the department to verify by following up the movement of the consignment from place to place as to whether the very same goods which were earlier cleared on the gate pass were moved on subsequent endorsement. 6. In view of above, I h .....

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