2000 (7) TMI 738

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..... The facts of the case in brief are that the appellant manufactures Pharmaceutical products falling under chapter 30 of Tariff Act, under a required Central Excise Licence, and is availing Modvat credit under rule 57A of Central Excise Rules. The appellant took Modvat credit of Rs. 3,58,226.00 during March to May 1994, on endorsed GP1s, after 31-3-1994, and invoices in the name of M/s. Cipla Limited, which is not proper duty paying document under rule 57G (2), and Superintendent issued the show cause notice on 5-10-1994 for Rs. 3,52,787.64 and on 11-11-1994 for Rs. 5,442.00 to the appellant, to show cause why above amount should not be recovered under rule 57-I read with S 11A of Central Excise Act. Appellant replied it on 2-11-1994. ....

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....bunal) arguments of both sides are take note of. As per the above ruling under rule 57G of Central Excise Rules Gate Pass issued on or before 30-3-1994 - Endorsement on Gate Passes made by Dealers, Supplier of goods from 15-4-1994 to 27-6-1994, Modvat credit is admissible under Notification No. 16/94 dated 30-3-1994, as endorsed gate pass is not the same as issued gate pass (Para 2, 3 & 4). As per notification 16/94 dated 30-3-1994, Central Government has prescribed endorsed Gate Passes/Subsidiary Gate Passes/Certificates for a Modvat document under item No. 10 in the table therein, issued under the authority of Central Board of Excise and Customs or Central Excise Rules, 1944 at No. (i) F. No. 263/26/88-CX. 8, dated 23-1-1989, (ii) F. No. ....

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.... of appellant and M/s. Cipla Limited, regarding the availment of Modvat credit by appellant, and the transferring of the same by M/s. Cipla Ltd. to appellant, when credit was taken by it, and the documents accompanying, when the goods are sent by supplier to appellant and also M/s. Cipla Ltd., sends it. It is contended that No Objection was raised by department at any point of time. M/s Cipla Ltd. has issued a certificate about the non availment of Modvat credit in the instant invoices. All these things are not controverted by the department, even now. Regarding Invoices in Page 8 to 10 of appeal memorandum at paras 4.1 to 4.6 and 5 & 6 the appellant has substantiated his claim of eligibility of Modvat credit under the case laws, which is n....