9911796707
TMI Blog1999 (10) TMI 262X X X X Extracts X X X X X X X X Extracts X X X X ..... original copy of the gate pass, but on the basis of xerox copies of triplicate copies of the gate passes which have been duly certified by the Range Superintendent having jurisdiction over the factory of the consignor. Shri Biswas submits that the gate passes No. 525, dated 13-8-1993 and 901, dated 29-10-1993 were originally issued by M/s. Reliance Industries Ltd. Maharashtra in favour of M/s. Reliance Industies Ltd., Rajasthan. The said consignee endorsed the gate pass in favour of the appellants. However, the same was lost in transit. The entries in RG23A Part-1 were made by them as soon as the inputs were received by them, but the credit was not taken. Thereafter correspondence was made with the consignors and their Range Central Excise ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... was not placed before the authorities below. 3. Countering the arguments Shri J.M. Kenedy, ld. JDR appearing on behalf of the Revenue submits that it was on the basis of a photocopy of the triplicate copy of the gate pass that the Modvat credit was taken by the appellants. He submits that as rightly observed by the adjudicating authority any number of photocopies can be certified by the Superintendent by righting on the same as "certified to be true copy of the original. GP-1 No.____and dated___________ reported lost in transit". He submits that this certificate at the most only shows that the document produced before the officer is a true copy of the original and is a correct reproduction of the original document. He submits that all ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ty I find that this is one of the objections taken by the Revenue that M/s. Reliance Industries Ltd. might have taken the Modvat credit against the gate passes in question. Now the appellants have produced a certificate from M/s. Reliance Industries Ltd. As the said certificate was not before the authorities below, I am of the view that any chance should be given to the appellants to prove their case that the gate pass in question was endorsed by M/s. Reliance Industries Ltd. in their favour without taking any Modvat credit by them. Enquiries can also be conducted at the consignor's end to establish duty paid character of the goods. The appellants should also establish the receipt of the inputs in their factory and satisfaction of the other ..... X X X X Extracts X X X X X X X X Extracts X X X X
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