1992 (7) TMI 217

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....aik, JDR, for the Respondents. [Order per: R. Jayaraman, Member (T)]. -  Though this day only the stay application was listed for hearing, after hearing both the sides and with their consent, we have decided to take up the appeal itself for disposal, taking into account the fact that the issue, which is required to be considered both in the stay application and appeal being the same and....

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.... Christian, the ld. Advocate for the appellants, produced copies of the relevant Gate Passes to show that they have been endorsed by the suppliers who are traders of inputs. The goods have been received by them as per the Gate Passes in full and in their original packing and hence Modvat Credit should not have been disallowed on this technical objection. 4. Shri A.V. Naik, the ld. Jr.D.R., on t....

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....echnical requirement cannot come in the way in availment of the substantive benefit of Modvat Credit. Hence we set aside the order and remand the case back to the Assistant Collector before whom the appellants should produce the Gate Passes after rectifying the defects pointed out by the Department. The Assistant Collector may thereupon decide the issue so long as he is satisfied that the inputs h....