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TMI Blog2004 (3) TMI 660X X X X Extracts X X X X X X X X Extracts X X X X ..... opra, JDR, for the Respondent. [Order]. - The appellants were denied Modvat credit vide order-in-appeal passed by the Commissioner (Appeals), on the ground that the appellants had taken Modvat credit against the gate passes which have been endorsed three times by different consignees. The Assistant Collector, while deciding the show cause notice proposing the denial of credit held that there wa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ard both sides. 4. In this case, on perusal of the impugned order-in-appeal, I note that the denial of credit has been based on the Board's Circular No. 263/19/89-CX-8, dated 17-4-1989 which is further re-iterated by Circular No. 22/90, dated 9-4-90 stating that, the credit on gate passes which have been endorsed more than two times is not to be granted. The said order also refers to the jud ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... GAT reported in 1996 (84) E.L.T. 235 (Tri) in the case of CCE, Coimbatore v. Sree Gopalakrishna Polly Industries cited by the Commissioner (Appeals) in support of his findings does not lay down the legal position that, document such as gate passes which has been prescribed under Rule 57G as an authorised document can be subjected to further conditions of validity, based on the number of endorsemen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er of endorsements made thereon, the said documents continue to be valid documents for the purpose of taking duty credit and to that extent the circular issued by the Board being contrary to provisions of Rule 57G, cannot come in the way of permitting the credit. In other words, restriction imposed by the Board can only be confined to documents, which have been authorised by the Board to be duty p ..... X X X X Extracts X X X X X X X X Extracts X X X X
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