2002 (4) TMI 660

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..... The appellants made a request to decide the appeals on merits. 2. Heard ld. DR and perused the appeal papers. 3. The appellants filed these appeals against the common order-in-appeal passed by the Commissioner (Appeals), whereby it was held that material gate passes issued by M/s. BSP, are not valid duty-paying documents. 4. In the written submissions, now filed by the appellants, the issu .....

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..... oods was not mentioned in these gate passes. Simply, the quantity of goods is mentioned and the material gate passes are for taking out the material outside the plant area. In this situation, the material gate passes cannot be held to be the valid duty paying documents for availing the benefit of Modvat credit under Rule 57A of the Central Excise Rules. In these circumstances, I find no infirmity .....

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