2002 (2) TMI 1136

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....te passes. These goods were purchased from August to September, 1992. At the time of their receipt, the goods were not inputs in terms of Rule 57A. At a later date, i.e. on 1-3-94 these goods became eligible inputs. 3. On 7-4-94, Gate Pass Nos. 593 and 774 evidencing receipt of these goods were endorsed by the Bombay unit to Jamnagar unit. These goods under these gate passes were received by Jamnagar unit in the first week of April, 1994. This unit had filed a declaration as required under Rule 57G of the Rules earlier i.e. on 16-3-94. The credit of duty paid by these two endorsed gate passes was taken by Jamnagar unit in their Modvat account on 9-4-94. 4. In the same manner, the Bombay unit had received one more consignment of ....

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....vat credit when the inputs were received much beyond the admissible period of six months from the date of eligibility of the inputs. The Commissioner (A) reflected these sentiments in his order. 7. As regards the eligibility of the endorsed gate passes, I find that the show cause notice does not allege that the document was not sufficient to cover the arrangement so made. Secondly, there is substantial case law to show that gate passes issued prior to 1-4-94 could be endorsed thereafter also provided the credit was taken before 30-6-94 [2001 (42) RLT 475 (Guj.)] CCE v. Gujarat Medicraft Pvt. Ltd. I further observe that the show cause notice does not cover the Mumbai unit at all but only targets the Jamnagar unit. As far as these endor....