1998 (2) TMI 346

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....[Order per : K.S. Venkataramani, Member (T)]. -  The learned Counsel for the applicant submitted that the stay application is for waiver of pre-deposit effectively of a sum of Rs. 1,14,936/- taking into consideration the relief already given in the impugned order by the Commissioner (Appeals). The learned Counsel submits that the issue in this appeal relates to denial of Modvat credit by the....

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....ned Counsel showed the cash memo concerned namely CC/10 dated 25-4-1994 which is the original copy itself. 3. As regards the denial of the Modvat credit based on endorsement on gate pass subsequent to 1-4-1994 the learned Counsel relied upon the decision of the Tribunal in the case of Moosa Haji Patrawala Pvt. Ltd. v. Commissioner 1996 (83) E.L.T. 620 wherein the Tribunal has already held th....

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....the reference is answered. We would therefore apply the ratio of the decision to the first component of the demand in this case. 6. As regards the second portion of the demand of Rs. 8,054/- the document, namely cash memo produced before us is an original cash memo bearing endorsement including the endorsement for Modvat credit. Apparently the lower authorities have omitted to note this aspe....