TaxTMI 
TaxTMI 
1995 (6) TMI 183
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....llant. Shri Arulsamy, DR, for the Respondent. [Order per : S. Kalyanam, Vice President]. - Since after hearing both the parties we found that the issue lies in a short compass and already covered by the ruling of this Bench and also the Trade Notice and Board circular, we take up the appeal itself today for disposal by granting waiver of duty. 2. This appeal is directed against th....
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....d by the Range Supdt. and the supplier also made an en­dorsement on the back side of the GP on 11-2-1992. The learned Counsel sub­mitted that the whole consignment was covered by one gate pass. It is in these circumstances, the claim of the appellant was accepted by the original authority on the ground that the show cause notice itself had not discussed the authentic­ity of the documen....
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....e same should be accepted and the department should not deny the Modvat credit on technical grounds. 4. Heard Sh. Arulsamy, the learned DR. 5. We have gone through the records and considered the submissions made before us. The short issue for consideration is whether the appellant herein would be ineligible to take Modvat credit on the basis of a photostat copy of the gate pass cov....
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....v. Vivin Controls (P) Ltd. reported in 1993 (68) E.L.T. 685 has referred to the Trade Notice and Board's circular and also the practice of the department in accepting the authenticated copies of gate passes and also referred to the Trade Notices of Bombay and Delhi Collectorates and taken them as rel­evant factors for considering the similar issue. We also note that the Division Bench of the B....