2004 (7) TMI 538

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....]. - The appellant's appeal is directed against the order-in-appeal whereby the claim for Modvat credit of Rs. 1,47,356/- was dis-allowed. Out of the said claim, an amount of Rs. 42,335/- was rejected on the ground that the credit has been taken in the month of July, 1994 on the basis of gate passes issued in September and November, 1993 by which time, the gate passes ceased to be valid document....

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....rted 1997 (18) RLT 598 (CEGAT). In this connection I note that, so far as the first judgment is concerned, it is not forthcoming as to whether the subsidiary certificate relates to the gate passes issued after 1-4-1994. The second judgment relates to taking of credit after rescinding of Notification No. 201/79-C.E. The issue being different I hold that the same is not relevant. 5. In this co....