1999 (11) TMI 218

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... al, Advocate, for the Respondents. [Order]. - These are three appeals filed by the Revenue involving the common issues and therefore they are taken together and are being disposed of by this common order. 2. Heard Shri Y.R. Kilania, learned JDR for the Revenue and the respondent was represented by Shri S.K. Agarwal, learned Advocate in all these three cases. 3. In Appeal No. E/102/9 .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... by the exclusion clause and accordingly credit is admissible following the ratio of the decision of the Tribunal in the case of Union Carbide India Ltd. & Others v. C.C.E., Calcutta-I & Ors. In view of this position the department fails on this issue. 4. As regards Appeal No. E/103/99-NB is concerned whether Refractory Morter is an eligible input is an issue to be decided. It was brought to .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... d gate passes were supported by dealers invoices. On behalf of the respondent it was submitted that gate passes issued prior to 1-4-1994 but endorsed thereafter were valid documents for taking Modvat credit and this was the consistent view of the Tribunal, following the ratio of the decision of the Tribunal in the case of Moosa Haji Patrawala Pvt.Ltd. v. C.C.E., Bombay-I reported in [1996 (83) E.L .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X