1996 (7) TMI 394

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..... r : V.P. Gulati, Member (T)]. The issue in the appeal relates to grant of Modvat credit to the appellants when according to the department, original gate passes was not produced while the appellants contends that the same was submitted to the authorities concerned under acknowledgement in respect of the same and for that reason therefore, it was pleaded that the appellants have necessarily c .....

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..... he acknowledgement given prima facie has to be taken to be for all the documents and have to be taken to have been receipted. 2. The learned Counsel for the appellants pleaded that inasmuch the appellants have done what was required to be done by them in the matter by submitting all the documents required under Rule 57G of the Modvat Rules, and when there is an acknowledgement in regard to the .....

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..... e office receives files and it is possible that the Inspector while giving acknowledgement did not go through the individual documents for ascertaining whether all the Gate Passes were there and such scrutiny is done at the time of finalisation of RT 12 return. 4. We observe that in this case, acknowledgement has been given by the Range Inspector in token of having received the documents. The ap .....

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