1998 (4) TMI 213

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....he Respondent. [Order]. - This is a department's appeal filed w.r.t. the order of Commissioner (A), Ghaziabad dated 5-2-1997. 2. Ld. DR drew attention towards the grounds of appeal and stated that the main grievance of the department is that the Commissioner (A) has allowed Modvat benefit on the basis of Tribunal's order in the case of Haji Moosa Patrawala reported in 1996 (83) E.L.T....

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.... all the information required for Modvat purposes. The respondents had taken credit on this basis. The Asstt. Commissioner allowed the same in view of Notification No. 21/94 read with Board's Circular 76/76, dated 7-11-1994. 5. The department appealed against the order of the A.C. and the Commissioner (A) confirmed the order of the A.C. allowing Modvat albeit on a different consideration n....

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....pass dated 12-3-1994 showing the endorsements and the invoice dated 22-4-1994. I also find that both the A.C. and the Commissioner (Appeals) are correct because whether we may look at it from the point of view of application of Notification No. 21/94 read with Circular No. 76/76 or in the light of the Tribunal's order in the case of Haji Moosa Patrawala (supra), Modvat was admissible once there wa....

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....rom his depot, (iii) a wholesale distributor/dealer of the manufacturer or (iv) an importer from his godown was a valid document for the purpose of allowing Modvat. In this case the gate pass had been issued from the factory, it has been endorsed by the depot of the manufacturer and further endorsed by the dealer of the manufacturer and the gate pass had been issued prior to 1-4-1994. In the circu....