1996 (10) TMI 285

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Advocate, for the Respondents. [Order]. -  Briefly stated, the facts of the case are as follows :- 1.1 The Respondents herein availed Modvat credit amounting to Rs. 4,007.20 (BED) and Rs. 400.72 (SED) on inputs vide GP 1 dated 10-12-1991 which was endorsed thrice. Respondents utilised the same credit towards payment of Central Excise duty on their final product. A show cause no....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....bunal's decision in the case of SBS Organics relied upon by the lower appellate authority, a very recent decision in the case of Commissioner of Central Excise, Coimbatore v. Shri Gopala-krishna Poly Industries reported in 1996 (84) E.L.T. 235 (Tribunal) has come which holds to the contrary that a Gate Pass endorsed thrice is not valid for the purpose of taking Modvat credit. He, therefore, prays ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....was whether the Trade Notice issued on those circumstances for withdrawing the facility of Modvat credit on a certified copy was valid. No such question whether the Modvat credit would be available on thrice endorsed Gate Pass or not was before the said High Court. Therefore, the reliance placed on Bombay High Court's decision by the SRB in the case of Gopalakrishna is not correct and for this rea....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ed in SRB's judgment in the case of Gopalakrishna's case that Bombay High Court has, while upholding the validity of Trade Notice issued by the Collectorate, also observed that - "It is for the claimant to prove by such documents as are required to be submitted that duty has been paid on excisable goods used as inputs. One of such documents required to be submitted being the Gate Pass. In other....