2003 (10) TMI 532

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....ent. [Order]. -  Heard both sides. 2. The dispute in the appeal relates to admissibility of Modvat credit of Rs. 1,00,519.92, taken on the basis of duty paying documents which were alleged to be not proper. The documents are subsidiary gate passes issued after 1-4-94. In the analysis of the Assistant Commissioner who confirmed the demand, it is mentioned that, subsidiary gate passes i....

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....his ineligibility, the appellants could have then, obtained the invoice for the despatched quantity from M/s. IPCL themselves. I also note that, in terms of amendment to Modvat rules, made through Notification No. 7/99-C.E. (N.T.), dated 9-2-99 any deficiency in the duty paying documents has to be ignored provided the duty paying nature of the goods and their utilisation for manufacture of finishe....