Modvat credit allowed on Superintendent's certificate where receipt and use of inputs in the factory were undisputed.

Modvat credit could not be denied merely because the inputs were supported by a Superintendent of Central Excise certificate instead of gate passes where receipt and use of the inputs in the factory were undisputed. The Tribunal treated the certificate as sufficient compliance for claiming credit and held that the absence of gate passes did not, in those facts, defeat the claim. The Superintendent's certificate was therefore accepted as adequate support for Modvat credit.

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Issues: Whether Modvat credit could be denied merely because the inputs were supported by a Superintendent of Central Excise certificate instead of gate passes, when receipt and use of the inputs in the factory were not in dispute.

Analysis: The authorities had refused credit on the view that Rule 57G required the inputs to be covered by gate passes and that a certificate issued by the Superintendent could not substitute for them. The Tribunal followed its earlier order and treated the Superintendent's certificate as sufficient where the receipt of inputs in the factory and their utilisation were undisputed. In those circumstances, the certificate was accepted as adequate compliance for claiming Modvat credit.

Conclusion: Modvat credit could not be denied on that ground, and the Superintendent's certificate was sufficient to support the claim.

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