2003 (3) TMI 641

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....e Appellant. Shri V.M. Verma, Advocate, for the Respondent. [Order per : V.K. Agarwal, Member (T)].-  This appeal has been filed by the Revenue against the Order-in-Appeal No. 120/2003, dated 3-4-2003, by which the Commissioner (Appeals), has allowed the Modvat credit to M/s. Pasupati Haryana Woollens Ltd. 2. Shri O.P. Arora, learned S.D.R., submitted that the respondents man....

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....ken Modvat credit on the basis of two subsidiary gate passes for Tops issued by the Supdt. of Central Excise, Range-I; that scrutiny of these two subsidiary gate passes reveals that the goods were manufactured by M/s. Indian Organic Chemical Ltd., Madras whereas in Column No. 1, the name and address of the party, which paid duty on the goods and applied for issue of subsidiary gate passes, have be....

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....red the submissions of both the sides. We find considerable force in the submissions of the learned Advocate for the respondents that the Modvat credit cannot be denied to them on the strength of subsidiary gate passes issued by the Range Superintendent. As emphasised by him, it is not the case of the Revenue that these subsidiary gate passes are forged one. If there is any doubt about the subsidi....