2004 (5) TMI 459

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... [Order]. - Appellants filed this appeal against the order in appeal whereby the benefit of Modvat credit was denied to the appellants. 2. The credit of Rs. 13,476.06/- was disallowed on the ground that credit was taken on the strength of Original copy of the invoices. The credit of Rs. 402.00 was denied on the ground that the Gate pass was endorsed after 1-3-1994. The credit of Rs. 8,439....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....2000 (121) E.L.T. 247 (Tribunal-LB) held that in view of the amendments made in respect of Rules 57G and 57T which is applicable to pending cases also, the credit cannot be denied on this ground and the Tribunal remanded the matter to the Assistant Commissioner to examine the admissibility of credit in view of the amended provision of the Rules. In these circumstances, in view of the decision of t....