2000 (9) TMI 318

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..... Gowri Shankar, Member (T)]. M/s. Jaidev Alloys Ltd., Veraval, respondent to this appeal, had taken modvat credit on the basis of the gate passes which were issued by the manufacturer, who in turn endorsed them to the respondent. Notice was issued to it proposing denial of the credit on the ground that there was no endorsement in proper form and did not show whether the entire consignment wa .....

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..... w payment to the supplier of the goods in order to establish the genuineness of the purchase. The Collector (Appeals), after considering these documents and the extract of the RG 23A Part I register and the raw material register, held that the goods had been received by the assessee in its factory and utilised in the manufacture of the final product. He found no evidence to show that the gate pass .....

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..... es not say that the goods have not been received. He only cast doubt on the genuineness of the documents. This ground therefore cannot now be considered. 5. On the first ground what appears to have happened is that the consignee named in the gate pass or the subsequent purchaser merely put his signature over his name and passed on the goods. The details may possibly have been filled in by the as .....

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..... fact of sale by the consignee named in the gate pass or the subsequent person to whom the goods were sent through the respondent is not shown to be false, the imperfection in the form of the endorsement cannot by itself lead to it being questioned. 7. We take note of the contention of the advocate for the respondent that no particular form of endorsement or words for the endorsement have been la .....

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..... the departmental representative that reliance by the Collector (Appeals) upon the documents of sale renders his order liable to be set aside. No doubt, he was convinced that this was not before the Assistant Collector. However, the fact of sale of goods was not an issue before the Assistant Collector and was required to be considered by the Collector (Appeals). The Collector (Appeals) conclusion t .....

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