2001 (1) TMI 492

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...., JDR, for the Respondent. [Order]. - In this appeal, filed by M/s. Rewa Fan Industries, the issue involved is whether the Modvat credit is available to them on the strength of Gate Passes neither issued in their name nor endorsed in their favour. 2. Shri M.P. Devnath, learned Advocate, submitted that the Appellants get their job work done through their job workers stationed at Varan....

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....ranasi' to 'Rewa'. He, further, submitted that a notice dated 30-9-1993 was issued to them for disallowing the Modvat credit taken by them in May, 1991 and February, 1992 against the Gate Passes issued by M/s. Hindalco Industries without invoking the extended period; that another notice dated 7-10-1993 was issued for disallowing the Modvat credit taken on 28-5-1993. He also mentioned that the dema....

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....ised the fact that the word "Varanasi" was scored out and "Rewa" was written on the Gate Passes by them. 4. I have considered the submissions of both the sides. It has been mentioned by the Assistant Collector, in his findings in Adjudication Order No. 4/95, dated 27-3-1993 that there is a general agreement as regards the non-existence of any unit named "M/s. Rewa Fan Industries at Varanas....