TaxTMI 
TaxTMI 
1996 (3) TMI 272
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.... for the Respondent. [Order]. - The appellant received a consignment of electric conductors, an input used by appellant which were sent to him by manufacturer. It appears that the original gate pass was lost and when the goods reached to the appellant there was no gate pass. It further appears that the appellant did not take the goods into its factory but obtained a certified copy of the gat....
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....withdrawn in 1992. Therefore credit has been correctly taken. He places reliance on the decision of this Tribunal in the case reported in 1995 (11) RLT 403. 3. The Departmental Representative argues that once the provision of law had changed, the circular which was issued on the basis of earlier provision of law would automatically ceased for relevance. 4. Prior to its amendment, s....
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....msp;The other argument of the advocate is that the certificate itself is in the nature of an original document which has been prescribed by the Board. The advocate was only able to show the photocopy of the document on which credit was taken and I cannot therefore permit that was not itself a certificate. We have to see whether it is covered by instructions of the Board. The Board has in its circu....
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....ue of a document to take credit when the original gate pass was lost. The circular requires that the Superintendent should be asked to produce a copy of the gate pass duly certified by the range Superintendent in charge of the factory. Credit should normally be allowed on production of such certified copy. The use of the underlined words is significant. What the circular contemplates in my view is....