1998 (8) TMI 329

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..... er (T)]. The appellant manufactured prestressed concrete poles from out of raw material supplied by the Gujarat Electricity Board (GEB for short) to which it sold the goods. It took Modvat credit of the duty paid on cement and steel in the manufacture of these holes. Notice was issued proposing to demand the credit on two grounds - firstly that the manufacturer of the goods is not the appell .....

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..... es of two gate passes it is found that in some cases gate passes have been endorsed to M/s. Prestcon, i.e. the appellant. Such documents are valid for taking credit. In some other cases the gate passes were endorsed by the GEB not to M/s. Prestcon but to Bhaikaka Trust. In the absence of substantiation I am not able to accept the contention of that Bhaikaka Trust which began and operated M/s. Pres .....

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..... ossession of law as indicated above, the orders of the Assistant Collector issued on the ground that the appellant was not the manufacturer, were clearly illegal. Penalty imposed is set aside. 5. In these circumstances, I allow the appeal to the extent that the credit would be available on the gate passes which were endorsed to M/s. Prestcon. The Assistant Commissioner shall now work out the dut .....

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