9911796707
TMI Blog1999 (7) TMI 186X X X X Extracts X X X X X X X X Extracts X X X X ..... by Shri K.L. Ramteke. The Respondents were represented by Shri R.J. Parekh the ld. Advocate. 2. The assessees took Modvat credit on the basis of certain gate passes. The inputs received under these gate passes were for a part of the quantity cleared by the manufacturer, since part of the quantity had been diverted to other users by way of subsidiary gate passes. This credit was objected to by t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ccept such cases for allowing Modvat Credit. I, therefore, hold that Modvat credit of Rs. 73,216/- so taken against these Gate Passes is not admissible." 3. Against this order the assessees filed an appeal. The Commissioner (Appeals) interpreted the phase such supply in the favour of the assessee and allowed the appeal. The present appeal from the Revenue is against this decision. 4. For e ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... was itself a Modvatable document and show the details thereof on the face of the parent gate pass. Where the total quantity of goods covered under the subsidiary gate passes matched the quantity in the parent gate pass, the parent gate pass ceased to be a usable document. But where the left over quantity (after issue of some subsidiary gate passes) was required by a user, the trader could either s ..... X X X X Extracts X X X X X X X X Extracts X X X X
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