1997 (5) TMI 157

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....s a department's appeal filed w.r.t. order of Collector (A), Chandigarh. 2. Ld. DR stated that in this case the appellants had availed Modvat benefit in respect of material used in the manufacture of steel ingots without properly observing the prescribed procedure. The credit has been taken on the basis of SAIL challans which had been endorsed twice and without following the procedure laid d....

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....ac Industries 1996 (62) ECR 20. Wherein the Tribunal has allowed the benefit in similar circumstances. 5. I have considered the above submissions. I observe that the ld. DR is correct to the extent of pointing out that the rules are meant to be followed and so also the circulars of the Board or the Trade Notices prescribed by the Collector/Commissioner in their capacity as competent authorit....