1995 (9) TMI 162

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....d in the manufacture of copper, articles of copper, zinc and articles of Zinc. For manufacture of these items, they are availing Modvat credit on inputs namely, copper wire bars, zinc ingots, copper wire bars cut moulds etc. 3. The Department was of the view that under Rule 57G(2) of the Central Excise Rules, no Modvat credit can be taken unless the inputs are received in the factory under the cover of gate pass, A.R. -1, Bill of Entry or any other documents as may be prescribed by the Central Board of Excise and Customs. The Department was also of the view that with the issue of Trade Notice No. 93/89 dated 16.11.1989 by the Bombay Collector-I, the trade was informed that the certificate issued only by SAIL/TISCO in respect of indi....

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.... earlier letter, the question of not accepting the certificates issued by M/s. Hindustan Copper Ltd. and M/s. Hindustan Zinc Ltd. does not arise. The learned Counsel argued that certificates issued by PSU were acceptable for availing Modvat credit. In support of his contention, the ld. counsel cited and relied upon the judgment in the case Devi Dayal and Mohindra Corporation reported in 1995 (75) E.L.T. 659 (Tri.) = 1994 (5) RLT 398. The learned counsel therefore, prayed that the impugned order may be set aside and the appeals may be allowed. 5. Shri Mewa Singh, the learned SDR appearing for the respondents submitted that the Trade Notice No. 93/89, dated 16.11.1989 was very clear inasmuch as the question of availing Modvat credit o....