1992 (7) TMI 197

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... they had filed 3 appeals before the Collector (Appeals), though a common order in original disposed of 2 show cause notices. Accordingly, they have now filed 3 appeals before us, as well.   Appeal, No.  0/A dated. 0/A dated  SCN dated Amount Period, (1)  E/626/ 91 Bom 6-7-1991 9-7-1990 30-5-1989  34,180.10 8-12-1988 to 19-2-1989 (2) E/625/ 91 Bom do- 12-9-1990 16-8-1989  1,00,019.86 20-2-1989 to 31-7-1989 (3) E/624/ 91 Bom -do- -do-  9-11-1989 54,622.67  1-8-1989 to 31-10-1989 2. The undisputed facts are that the appellants are manufacturers of electric transformer and machinery, mechanical appliances and parts the....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... gate pass. In the adjudication proceedings held by the Asstt. Collector, modvat credits so taken were ordered to be reversed. When the matter was pursued in appeal before the Collector (Appeals), the Collector (Appeals) rejected their appeals. Hence, the present appeals before us. 3. Shri Willingdon Christian, the ld. Advocate pleaded that there is no dispute that they had filed the declaration with the Asstt. Collector on 5-12-1988 and because of the directions from the Asstt. Collector to give on the spot clarification to the Supdt. and after giving such clarification, they filed the revised declaration on 20-2-1989. Hence it should be construed that the original declaration filed with the Asstt. Collector should be accepted as coveri....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ed to have been properly declared. However, that declaration is filed only before the Supdt. who is not the proper officer to receive the declaration. 5. After hearing both the sides, we agree with Shri Bhushan to the extent that modvat credit cannot be taken on the basis of the photocopy of the gate pass certified to be a true copy, because the officer certifying a document to be a true copy can certify any number of copies presented before him, so long as he is satisfied that they are the correct reproduction of the original documents. Here Rule 57G stipulates the documents under which credit can be taken. Credit is allowed only against the original documents for valid reasons, because if the credit can be taken on photocopies, any num....