1999 (3) TMI 211

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...., for the Respondent. [Order]. -  Prior to the introduction of the Modvat scheme, the proforma credit scheme was in operation whereby the credit of duty paid on the inputs could be utilised for payment of duty of final products. The eligible document was the gate pass. As per Circular No. 40/82 CX. 6, dated 30-11-1982 such proforma credit could be availed of on the basis of a certified ....

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....nd therefore such credit taken on endorsed certified copy as equally valid. He denied this logic, disallowed the credit and also imposed a penalty. The Collector (Appeals) observed that Rule 57G(2) did not provide anywhere that a certified copy of the gate pass could be endorsed although certified copy of gate pass was document ............... evidence. In this he upheld the reversal of the credit....

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....in the said rule. Thus if the original copy of the gate pass could be endorsed, there was certainly no objection to attested copy thereof to be used as an eligible document when endorsed. The logic of the Collector is self-defeating and cannot sustain. In his discussion, he has not taken cognizance of the cited judgment of the Tribunal in the case of S.B.S. Organics. In this judgment, the ratio of....