TaxTMI 
TaxTMI 
2005 (1) TMI 447
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....i Raja Ram, JDR, for the Respondent. [Order per : T.K. Jayaraman, Member (T)]. - This is an appeal against OIO No. C.Ex 15/94 dated 15-3-94/17-3-94 passed by Collector of Central Excise Bangalore. 2. The short point is that the appellants availed Modvat credit to the extent of Rs 30,054/- on the strength of a gate pass which was not consigned to them but to M/s. Kumar Power Pro....
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....the goods were actually sent to the job worker and in order to avoid any problem during transportation, the correction was made by M/s India Extrusion in the original gate pass. He stated that there was no wilful mistake or suppression of facts. The goods were actually delivered to M/s. Kumar Power Products, Hyderabad for carrying out job work. The learned advocate said that the department has ver....
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.... 5. The learned SDR contended that there is a deliberate manipulation of the gate pass and hence the disallowance of Modvat credit is justified. 6. We have heard the rival contentions. We have gone through the records of the case carefully. It is seen that the goods on which Modvat credit has been taken by the appellants irregularly were consigned to M/s. Kumar Power Products, Hyderab....
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....tly found in the duplicate copy of the gate pass in question. The Adjudicating Authority has observed that Modvat credit can be taken only when both the material as well as duty paying document are received by the consignee as indicated in the gate pass. In this case, we do not find any fraudulent motive which can be attributed to the appellant. The appellant along with consigner have taken recour....