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of <h1>Modvat Credit Allowed for Pre-1994 Gate Passes with Endorsements</h1> The Tribunal allowed Modvat credit for gate passes issued before 1-4-1994 with endorsements made after this date, if credit was taken before 30-6-1994. ... Modvat - Gate passes Issues:- Correct availing of Modvat credit based on disputed documents under Notification No. 15/94- Verification of endorsements on gate passes- Compliance with Notification 15/94 on specific invoicesAnalysis:The main issue in this case was whether the Modvat credit taken based on disputed documents was correctly availed of under Notification No. 15/94. The contention was that the documents fell into different categories, such as GP 1 issued before 1-4-1994 with endorsements made after this date, original gate passes issued before 1-4-1994 but subsidiary gate passes issued after this date, and invoices issued after 1-4-1994 with dates prior to 1-4-1994. Reference was made to a previous Tribunal decision in the case of Moosa Haji Patrawala to support the argument.Regarding the verification of endorsements on gate passes, it was noted that while there was no dispute about credit being taken before 30-6-1994 for most cases, specific gate passes required clarification on the dates of endorsements for verification. The issue of compliance with Notification 15/94 was raised concerning specific invoices, where it was observed that the copies of the invoices did not contain all the required particulars as per the notification.The Tribunal considered both parties' submissions and concluded that the basic issue had already been settled in the case of Moosa Haji Patrawala, allowing Modvat credit for gate passes issued before 1-4-1994 with endorsements made after this date, provided the credit was taken before 30-6-1994. However, for certain gate passes and specific invoices lacking required particulars, further verification and compliance were necessary.In light of the above, the Tribunal modified the order of the Commissioner (Appeals), remanding the matter for verification of specific gate passes and disallowing the benefit for invoices not complying with Notification 15/94. The appeal was disposed of accordingly.
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