1995 (12) TMI 154

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....Appellant. Shri Y.R. Kilania, JDR, for the Respondents. [Order]. -  This is an appeal against order dated 6-4-1992 passed by the Additional Collector of Central Excise, Allahabad. 2. The short point involved in this case is whether Modvat credit availed by the appellants was regular and admissible. 3. Appearing on behalf of the appellants Shri Umesh Batra, Consultant ....

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....appellants case is that they had taken Modvat credit on the basis of a gate pass endorsed in favour of their registered office, located at Kanpur. He submitted that there was no dispute regarding goods having been actually received in the factory at Fatehpur. It was also submitted that they had submitted endorsed copy of the original gate pass. I find that the appellants contention that the origin....