2001 (1) TMI 347

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....espondent. [Order]. -  M/s. Sunny Paper Cones are engaged in the manufacture of paper cones/spiral paper tubes and were availing the benefit of Modvat credit in respect of inputs used in or in relation to the final product. A show cause notice was issued to them on the ground that the Modvat credit taken on the strength of G.P. I endorsed after 31-3-1994, is not admissible. The adjudica....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....he manufacture of final products. Rule 57G prescribed the procedure to be observed by the manufacturer intending to take such credit. The proviso to sub-rule (2) read as follows : "Provided that no credit shall be taken unless the inputs are received in the factory under the cover of an invoice, issued under Rule 52A, and AR-I, or triplicate copy of a Bill of Entry or any other document as may ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... the order under which the various documents were initially prescribed to be original documents. The Notification and the two entries of the Table which are relevant are reproduced below : 'Notification No. 16/94-C.E. (N.T.), dated 30-3-1994 :- "In exercise of the powers conferred by Rule 57G of the Central Government hereby prescribes the documents specified in column (3) of the Table heret....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....xxxx xxxxxxxxxx 12. Rule 52A as it stood before 1st April, 1994 Gate pass issued under Rule 52A, as it stood before 1st April, 1994. 13. xxxxxxxxxx xxxxxxxxxx 5. The proviso to the Notification states that the authorised documents enumerated in the Table thereunder had to be issued before 1-4-1994. No Gate passes could be issued after this date since the very instituti....