1997 (8) TMI 198

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....der No. A/219/97-NB, dated 27-1-1997 by which the applicants claim for Modvat credit of Rs. 1,06,844.60 p. taken on 19-11-1990, 3-12-1990 and 25-12-1990 on the basis of authenticated photocopies of gate passes dated 2-7-1988, 31-12-1988 and 21-4-1990 respectively had been disallowed : (i) Whether on the facts and in the circumstances of the case, the Tribunal was justified in holding that the appellant was not entitled to Modvat credit of Rs. 1,06,844.60 p. on the basis of attested photocopies of gate passes issued by Range Superintendent after authentication of the same as the original gate passes were lost and that too during the period prior to 15th December 1992 when the circular/orders issued by the Government of India, Ministry of ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....en the bona fide nature of the assessee's claim being genuine had been accepted by all the authorities including the Tribunal? 2. The Tribunal disallowed Modvat credit, relying upon its earlier order in the case of Netplast Ltd. reported in [1996 (87) E.L.T. 434] in which the effect of amendment of Rule 57G(4) was dealt with and in which the Tribunal had held that, after 1st February, 1990, credit could not be availed on the strength of photocopies of duty paying documents. 3. The learned Counsel Shri R. Santhanam submits that there are several decisions of the Tribunal in which it has been held that Modvat credit is available on the basis of authenticated photocopies of gate passes even after amendment of Rule 57G(4) on 1st....