2002 (5) TMI 729

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....e Appellant. Shri P.K. Jain, SDR and Dr. Hitesh Shah, JDR, for the Respondent. [Order per : Justice K.K. Usha, President]. -  When the stay application came up for hearing it was agreed by both sides that the appeal itself can be disposed of. Therefore, we proceed to dispose of the appeal. 2. The appellant have come on earlier occasion before this Tribunal which resulted in F....

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....ideration. After the remand the Commissioner has passed the order dated 24-9-2001. Aggrieved by the above assessee has come in appeal. 3. It is the contention of the appellant that it is entitled to the benefit of Board's Circular dated 23-2-89 and therefore can not be found fault with for taking credit on the strength of the certificate issued by the Range Supdt. in the name of M/s. BMV B....

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.... etc. and subsidiary gate passes issued by Range Officer should be permitted to be further endorsed for purposes of availing Modvat credit thereon. The matter has now been examined by the Board. In suppression of instructions aforesaid, it has been decided that the subsidiary gate passes/ certificates issued by the aforesaid agencies may be permitted to be endorsed only once for purposes of ava....