9911796707
TMI Blog2000 (11) TMI 1156X X X X Extracts X X X X X X X X Extracts X X X X ..... venue filed this appeal against the order-in-appeal dated 16-2-2000 passed by the Commissioner (Appeals). In this case the benefit of Modvat credit was allowed in respect of GP-Is which were endorsed after 1-4-94 and credit has been taken before 30-6-94 on the ground that in addition to endorsement of GP-Is, the assessee also produced invoices issued by the dealers in their favour. 2. Learned SD ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... also issued invoices in favour of the respondents. He submits that the Central Board of Excise Customs issued the Circular No. 204/30/96-CX dated 26-4-96 clarified that the invoices issued against the Gate passes for the period 1-4-94 to 11-5-94 are valid duty-paying documents. He also relies upon the decision of the Tribunal in the case of Evershine Electrical Works (I) v. Collector of Central ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s under Rule 57G of the Central Excise Rules. The Tribunal, after relying upon this Circular in the case of Evershine Electrical Works (I) v. Collector of Central Excise, New Delhi (Supra) allowed the benefit of Modvat credit on the basis of invoices issued against the Gate passes during the period 1-4-94 to 11-5-94. In view of the above decision of the Tribunal, I find no infirmity in the impugne ..... X X X X Extracts X X X X X X X X Extracts X X X X
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