1999 (5) TMI 237

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..... plicant firm is seeking dispensation with the condition of pre-deposit of the duty amount of Rs. 3,03,971.27 (basic) and of Rs. 15,198.53 (special). 2. Arguing on the Application, Shri B.N. Chattopadhyay, learned Consultant submits that the Modvat credit had been availed by them on the basis of the delivery challans of M/s. IISCO which is a Unit of SAIL. Such delivery challans have been held to .....

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..... stockyard of the manufacturer receives huge materials from the factory every day and it is not possible to correlate the inputs in question with the particular duty paying documents under which they had received the inputs in the stockyard. A mere certificate by M/s. SAIL is sufficient and in this connection, he refers to the following questions :- (a) Minakshmi Polymers Pvt. Ltd. v. Collector .....

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..... s that a mere certificate has been given by IISCO to the effect that Excise Duty has been paid at the rate of Rs. 383.95 per M.T. at IISCO, Burnpur Works. No further details as to under which gate pass the duty had originally been paid at the time of clearance from the factory are there in the said delivery challans. As such the delivery challans in question cannot be considered to be complete doc .....

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