1998 (6) TMI 358

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..... dit of Rs. 22,468.28 has been disallowed and penalty of Rs. 500/- has been imposed on the applicant/appellant on the ground that the Modvat credit was taken by them on the strength of certificates issued by Hindustan Copper Ltd. which were not the valid duty paying documents in terms of Rule 57G. 3. Appearing on behalf of the applicant Shri P.R. Das, ld. Consultant submits that they purchased th .....

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..... ecisions of the Tribunal, their application under 35F be allowed and appeal be also disposed of. 4. Countering the arguments ld. JDR Shri S.N. Ghosh, submits that there is a decision of East Regional Bench in the case of Vijay Industrial Works v. C.C.E., Calcutta-I reported in 1996 (83) E.L.T. 104 (Tribunal), wherein after taking into consideration the various trade notices issued by different C .....

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..... by the various Collectorates. On the other hand the decision relied upon by the ld. Consultant specifically deals with the certificates issued by the Hindustan Copper Ltd. In all of the said judgments it has been held that the same are valid duty paying documents for the purposes of Modvat credit. Accordingly following the ratio of the relied upon decisions by the ld. Consultant I hold that the M .....

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