1997 (9) TMI 345

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....dvocate is that the matter being covered in his favour, the Appeal itself may be taken up for hearing.  3.  Ld. JDR, Shri S. N. Ghosh leaves the matter to the discretion of the Bench. 4.  I have, therefore, proceeded to hear the ld. Advocate for the appellants in the matter of Appeal.  Briefly stated, facts of the case are as follows :- 5. The appellant herein is alleged to have received the goods from the godown of M/s. Hindustan Zinc Ltd. against GP-1 No. 2090, dated 9-1-1992. There is an endorsement of Central Ware House of M/s. Hindustan Zinc Ltd. (HZL) on the back of the photocopy of the said Gate Pass to the following effect :-  " Delivered in full on 9-1-1992 against D.O.No. ZN/D/203, date....

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....e impugned order passed by the lower appellate authority. He submits that on a perusal of the attested photocopy of the Gate Pass, there is no mention of the consignee's name. It is stated M/s. HZL, Jamshedpur. It is, therefore, not understood as to how the appellant could obtain the said goods. He further submits that since the Modvat credit has been denied on the ground that it is not admissible or permissible on an attested photocopy of the Gate Pass; matter requires to be dealt with to determine whether the duty paid character of the goods is established or that the goods have been utilised in the final product for which they were meant under the Modvat scheme. He, therefore, submits that the matter requires to be remanded for verificat....