1996 (7) TMI 285

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....t of credit. The Assistant Collector confirmed the demand of Rs. 23,635/- and dropped the balance demand of Rs. 16,387/-. The assessees filed an appeal disputing the lower orders to the extent of availment amounting to Rs. 15,848/-. The Commissioner allowed their appeal and set aside the lower orders resulting in the present appeal from the Revenue. 2. Shri S.N. Ojha, ld. JDR, appearing for Revenue citing Notification No. 16/94-C.E.(NT), dated 30-3-1994 submitted that any gate passes prior to 1-4-1994 and endorsed on order after 1-4-1994 could not be treated as valid documents. 3. As regards the invoices issued by dealers ld. JDR submitted that the reference to Section 2(k) of the Act was not relevant. The wording of Notific....

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....were endorsed thereafter. In their case the ratio of the cited judgment is squarely applicable. On examination of the original order it appears that along with the endorsed gate passes, invoices covering the same consignments were also filed. The Assistant Collector concentrated on the validity of the invoices and did not look at the gate passes themselves. In respect of these four gate passes, the department's appeal has no merit. 7. As regards the 9 invoices covering a total of Modvat credit amounting to Rs. 13,339.10, it is not disputed that the invoices contain the particulars regarding the payment of duty etc. contained in the manufacturers invoice. The belief of the Assistant Commissioner which is urged by the Revenue in this ....