1999 (11) TMI 261

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...., for the Respondent. [Order]. - This is an appeal against Order-in-Appeal No. 124/93, dated 13-6-1993 which upholds the Order-in-Original of October, 1990. In the Order-in-Original, the present appellants were directed to expunge the credit of Rs. 45,465.53 under Rule 57-I being Modvat credit irregularly taken. Briefly, the only point raised is that the inputs received by the appellant was ....

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.... organisation is a State Govt. undertaking and cannot be equated with a private manufacturer. He submits that it is not in dispute that the inputs had suffered duty. The reason why the original gate pass or invoices could not travel along with the goods to the appellant's manufacturing unit was that entire consignment was not received and only a part thereof was received by them from the Head offi....

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....eir appeal merits to be dismissed. 5. I have carefully considered these submissions and records of the case. I find substantial force in the contention of the department that the internal document of any organisation cannot be substituted under law for the prescribed duty paying document required for taking Modvat credit. No doubt, appellants are a Public body, but this does not absolve th....