1993 (7) TMI 165

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....the duty suffered by the inputs in question on production of authenticated or attested photocopy of the GP 1. It was submitted that under Rule 57G(2) the statute specifies production of original duty-paid document, viz. the gate pass and it is a statutory document that should accompany the input in question for availing Modvat credit under the Modvat scheme. Any departure from the statutory rule would be a deviation which cannot be condoned and Modvat credit granted. The learned Collector (Appeals) having accepted the authenticated copy of the GP 1 in lieu of the original one has not taken into account the statutory rules and, therefore, the impugned order has to be set aside. 3. Shri Thomas, the learned Consultant for the respondents subm....

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.... about its use in the final products. 4. We have considered the submissions made before us. Since the Trade Notices and the Board's circular and the practice of the Department are relevant factors and since these have not been considered in the impugned order we set aside the impugned order and remand the matter to the Collector (Appeals) for passing reasoned order in the light of the Board's circular which admittedly was in force in regard to the period with which we are concerned and also in the light of the Trade Notices of Bombay and Delhi Collectorate, the practice of the Department and other relevant facts. Ordered accordingly. 5. [Assent per : V.P. Gulati, Member (T)]. - The short point that falls for consideration is whether the l....