1999 (8) TMI 571

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... es from Order-in-Appeal No. 123/89, dated 29-05-1989 passed by Collector (Appeals) Madras who has held that the appellants are not entitled to the benefit of Modvat credit to the extent of Rs. 33,879.18 taken on inputs PVC Resin contained in PVC Compound received by them without the cover of documents prescribed under the Notification No. 198/86. The said notification specifically provided for pro .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... e it is not a procedural violation but a substantive violation. 4. On a careful consideration, we notice that both the authorities have correctly applied the notification which has laid down in the proviso as under :- Provided that no credit shall be allowed unless the intermediate products received by the manufacturer of the said final products are accompanied by a Gate Pass, and AR-1, a Bil .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X