1996 (2) TMI 294

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.... for the Respondents. [Order]. - The issue involved in this appeal is whether Modvat credit is admissible to the manufacturer-appellants on the strength of gate passes issued by the supplier/manufacturer of the inputs which showed nil duty but containing a cross reference to the original gate pass under cover of which the subject goods had been cleared earlier before they were returned for r....

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....e amounts of duty paid as also the new gate pass number and date and the name of the recipient of the reprocessed goods. He pleaded that the appeal may be allowed taking note of the factual position reflected in the said certificate in the light of the trade notice referred to by him. 2. Shri D.S. Mallick, learned Departmental Representative supported the impugned order and submitted that ....

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...."Modvat-Grant of credit for inputs returned under Rule 173H of the Central Excise Rules, 1944 (Bombay-I Collectorate Trade Notice No. 89/1989, dated 3-11-1989). Attention of the Trade is invited to this Collectorate Trade Notice No. 6/1988, dated 25-1-1988 under which instructions were issued regarding removal of inputs under Rule 57F(2) of the Central Excise Rules, 1944 for the purpose of repa....

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....ate Pass I would be necessary :- (a) Original Gate Pass No. & Date (b) ECC No. (c) Total duty paid & break-up (d) Duty paid through PLA (e) Duty paid through RG 23A Pt. II This cross-reference shall be on the body of the Nil duty GP.1 (Preferably on the adverse side) and shall be given under the signature of the Gate Pass issuing authority. A certified ph....