1996 (10) TMI 238

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....hri Y.R. Kilania, JDR, for the Appellant. None, for the Respondents. [Order]. - These are 12 appeals filed by the Revenue against the common impugned orders dated 28-3-1996 passed by the Commissioner (Appeals), Central Excise, Chandigarh. 2. When these matters were posted for hearing none appeared on behalf of the respondents. Shri Y.R. Kilania, learned JDR appearing for the Reven....

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....factory under the cover of gate passes or AR 1, bill of entry in other documents as may be prescribed by Central Board of Excise and Customs. It was submitted on behalf of the Revenue that Commissioner (Appeals) has erred in allowing Modvat credit on the basis of the invoice-cum-challans having not been prescribed as proper duty paying documents. 4. I find that the Collector (Appeals) in t....

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....alid duty paying documents under Rule 52A by the Jurisdictional Central Excise authorities from where such documents are issued when there is no grounds for the officers in not accepting the same documents at the consignee's end for availing of Modvat credit by the appellants. He also observed that based on the number of decisions by Hon'ble CEGAT, he held in the number of appeals that mere techni....