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TMI Blog1999 (7) TMI 186X X X X Extracts X X X X X X X X Extracts X X X X ..... . [Order]. This appeal from Revenue was argued 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 su ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Board's Circular, as referred to by WIL, does not accept 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 appea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . The Superintendent would issue a subsidiary gate pass which 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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