1992 (2) TMI 227

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....e Respondents. [Order per : R. Jayaraman, Member (T)]. - This appeal from the Revenue is directed against the order of the Collector (Appeals) bearing No. KVV-234/B-II/91 dated 9-11-1990 allowing the appeal of the respondents, with certain directions to the Assistant Collector to allow the modvat credit in respect of the receipt of input on 26-9-1989 under a delivery challan after satisfying....

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.... the credit. The department's appeal is against the aforesaid order. Shri Naik, the ld. JDR pleaded that the delivery challan cannot be a document prescribed in Rule 57G. The document should be a gate pass, AR 1 or Bill of Entry or such other documents as may be prescribed by the Board. In this case, the delivery challan of the supplier is not a document prescribed by the Board, nor can it be a su....

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....t their end. Shri Gupta also explained that the containers were sent to M/s. Anusuya Chemicals Pvt. Ltd. for cleaning purpose and M/s. Anusuya Chemicals took the modvat credit on these containers, but returned them back after cleaning operations were done, after debiting the amount alongwith the original gate pass issued by the respondents. Subsequently when the objection was raised, they had also....

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....cts and circumstances explained by the respondents' counsel indicate that the goods had come back to the respondents after certain operations were carried out on them alongwith the original gate pass, under which the goods were earlier removed from the respondents' factory. Moreover the delivery challan also indicates the particulars of debit in the PLA and also the duty involved thereon. Normally....