2004 (12) TMI 553

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....Nair, JDR, for the Respondent. [Order]. -  According to the applicants herein an error apparent on the record arises on Tribunal's Final Order No. V-IV/31/WZB/2004, dated 23-9-2003, for the reason that the ground for denial of credit of Rs. 5,729/- and Rs. 33,683/- is that such credit was taken on the strength of gate passes bearing more than two endorsements, while Tribunal has wrongly....

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.... the zerox copy of invoice on which credit was taken, is not a proper and valid duty paying document. In the adjudication proceedings, the Assistant Commissioner held that credit availed on gate passes bearing more than two endorsements was admissible and hence held that availment of credit of Rs. 5,729/- and Rs. 33,683/- was correct. As regards the notice dated 3-2-1995 covering an amount of Rs. ....

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.... of the above narration, therefore, I hold that there has been an error apparent on the face of the record and hence allow the ROM application. 3.Taking up the appeal itself for hearing, after allowing the ROM application, since the Modvat credit is admissible on the strength of gate passes endorsed more than twice, as held in several orders by the Tribunal [SBS Organics v. CCE - 1990 (45) E.L.....