1998 (5) TMI 83

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....pondent. [Order]. -  This is the parties appeal praying for setting aside the impugned order of the Collector of Central Excise & Customs, Ahmedabad, on the ground that the appellant has applied all the formalities under Rule 57G, and inputs namely chassis and the final product namely activity of body building, are specified under Notification No. 177/86, dated 1-3-1986, and the inputs ....

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....bad (3 gate passes) and of M/s. Maniar Engg. (P) Ltd. The endorsement of the transit goods in the name of the appellant was not appearing on the body. The Modvat credit of Rs. 90,527.20 taken by the appellant was not admissible under Rule 57A, and which was required to be disallowed and reversed under Rule 57-I of Central Excise Rules, 1944. Show cause notice was issued to the appellant in that re....

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....ms, Vadodara. Shri D. Gurnani the ld. JDR, has urged that Rule 57G, the endorsed gate pass is a valid duty paying documents to take credit. The decision referred above is a Single Member decision, given as a special case in the peculiar circumstances. 4. Perused the appeal memorandum and the orders of the lower authorities and the Show Cause Notice dated 25-2-1992 and reply dated 13-2-1992....