2000 (11) TMI 1156

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....sh Kumar, Advocate, for the Respondents. [Order]. - Revenue filed this appeal against the order-in-appeal dated 16-2-2000 passed by the Commissioner (Appeals). In this case the benefit of Modvat credit was allowed in respect of GP-Is which were endorsed after 1-4-94 and credit has been taken before 30-6-94 on the ground that in addition to endorsement of GP-Is, the assessee also produced inv....

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....mits that in addition to the endorsements in the Gate passes the dealers also issued invoices in favour of the respondents. He submits that the Central Board of Excise & Customs issued the Circular No. 204/30/96-CX dated 26-4-96 clarified that the invoices issued against the Gate passes for the period 1-4-94 to 11-5-94 are valid duty-paying documents. He also relies upon the decision of the Tribun....