9911796707
TMI Blog1997 (11) TMI 330X X X X Extracts X X X X X X X X Extracts X X X X ..... allenges the Order-in-Appeal passed by the Commissioner (Appeals), Allahabad confirming the order of the Assistant Collector holding the appellants to be not eligible for Modvat credit taken by them on the strength of gate passes which, though issued prior to 31-3-1994, had been endorsed in their favour subsequent to that date. In coming to the conclusion, the Collector (Appeals), referred to Noti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... orised documents in terms of Rule 57G and the notifications issued thereunder. 3. Shri A.M. Tilak, ld. DR fairly concedes that this issue had been gone into by the Tribunal in a number of decisions, the earliest of which was in the Moosa Haji Patrawala case reported in 1996 (83) E.L.T. 620. 4. I have considered the submissions of both sides. I have perused the record. The stand taken by the au ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s. Prior to 31-3-1994, gate passes were the presented documents and these were also being endorsed in cases where the first consignee did not avail credit, but sold the goods to another person, who availed of the Modvat credit. As in such cases endorsed gate passes were the accepted documents prior to 31-3-1994, there was no particular necessity to incorporate the proviso in Notification No. 16/94 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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