1996 (7) TMI 328

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....r the Respondents. [Order]. - Learned Counsel stated that the main issues involved in this case is as to whether the Modvat credit taken on the basis of the documents in dispute had been correctly availed of in view of the Notification No. 15/94 which allows credit to be taken on the basis of prescribed documents provided they had been issued before 1-4-1994 and the endorsements are made bef....

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....1994 but the subsidiary gate passes issued by the Superintendent of Central Excise after 1-4-1994 but the credit taken before 30-6-1994. (iv) The invoices issued by the depots after 1-4-1994 with reference to GP 1 showing the dates prior to 1-4-1994 and received by the appellants and credit taken before 30-6-1994. 4. It was their contention that the issue has already been settled by the....

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....l have to be verified with reference to the original documents before it could be said whether the observations of the Commissioner in Paragraph 5 of order-in-appeal were factually correct or incorrect. 6. As regards Item Nos. 12 and 20 i.e. Invoice No. 5071, dated 23-5-1994 and Invoice No. 5049, dated 10-5-1994, the copies of the invoices produced do not indicate all the particulars and i....

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....gate passes issued by the manufacturers prior to 1-4-1994 but endorsements made by the depots/registered dealers/by way of issue of subsidiary gate passes/certificates issued by the Superintendent subsequent to this date, in cases where credit was taken before 30-6-1994 the Modvat credit was available and can be considered having been rightly taken in the present case. 9. In respect of Sl.....