1993 (1) TMI 183

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....the Respondent. [Order]. - This is an appeal against the order in appeal bearing No. KVV-330/92/BRD, dated 24-6-1992. 2. The facts of the case are that the appellants who are the manufacturers of metal containers, are receiving inputs viz. steel sheets. In the case of 2 coils of rejected C.R. Sheets received under the cover of original gate pass No. 2598, dated 14-12-1990, it was found th....

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.... assessee, who takes modvat credit. Only such endorsed gate pass is recognised as duty payment document for purpose of the credit in terms of Rule 57G of the Central Excise Rules. However, mere non-endorsement cannot deny the modvat credit since it is a remediable defect. Hence, I would deem it proper to direct the appellants to get the Gate Pass endorsed or to produce a certificate from M/s. Sang....