TaxTMI 
TaxTMI 
1996 (7) TMI 322
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....for the Respondent. [Order]. - The issue involved in this case is the eligibility of the invoice for the purpose of taking Modvat credit. 2. Although only the stay application was listed for hearing, on perusal of the facts it appeared that the main appeal could be disposed of at this stage. Revenue having no objection, I proceed to do so. 3. The appellants are manufacturing galvani....
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.... in the present appeal. 4. Shri M.P. Devnath, Advocate appearing for the appellants stated that before the Assistant Collector and before the Collector it had been submitted that credit on these goods was available in terms of Notification No. 15/94-C.E. (NT), dated 30-3-1994 and also under 21/94-C.E. (NT), dated 12-5-1994. These submissions were given in the memorandum of appeal before the ....
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....He further stated that relief could not be given under the other provisions also. 6. I have considered the submissions made by both the sides. 7. Notification No. 16/94 stipulates that credit had to be taken on or before 30-6-1994. In this case, since the credit was taken on 9-7-1994 benefit under this Notification has correctly been denied by the lower authorities. However, Notificati....
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....rect. At this stage, I take cognizance of the submission of the learned JDR that what the appellant had submitted before the Assistant Collector was the gate pass and not the invoice. I have seen reply dated 24-2-1995 filed by the assessee before the Assistant Collector in which they have claimed that alongwith G.P. 1 they had received the invoice also. It was further claimed that inadvertently re....