2003 (7) TMI 511

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..... er]. - The common question for consideration in this appeal is whether the documents issued by Hindustan Petroleum Corporation in the month of March, 1994 are valid for taking credit under Rule 57G. In the order impugned in this appeal, the Commissioner (Appeals) has confirmed the finding of the Asst. Commissioner that these documents were not among those specified in Rule 57G and hence not el .....

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..... g else it is not signed and has no legal validity. Even it was signed it is debatable that it would be still acceptable. It does not contain the description of the goods the break up of the excise duty the number of the debit to the personal ledger account and date of payment of duty which are required to be contained in gate pass. The contention that this document can be accepted in the case ther .....

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..... s Tribunal in cases pending before it. However many of the documents specified in sub-rule (3) is not found. It refers to invoices issued by manufacturer and other document. Such invoice came into effect on 1-4-94. The object of sub-rule (11) is evidently to ensure that difficulties which were caused as a result of introduction of issue of invoice by manufacturers and extension of that system to d .....

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