2000 (11) TMI 1210

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....the coverage of entry Nos. 10 and 12 in the table to the Notification No. 15/94-CE(NT), dated 30.3.1994 and would consequently become eligible documents for taking credit under the Modvat scheme.' 2. We have heard Ms. P. J. Davawala, learned Additional Standing Counsel for the department and Mr. P. M. Dave for the respondent in CECGA No. 16 of 2000. We have also heard Mr. B. I. Mehta, learned Additional Standing Counsel for the department in the other two applications. 3. The notification which is required to be interpreted reads as under :- 'Modvat - Procedures to be observed by the manufacturer'(Add on page 6.108 of Central Excise Manual 1994-95) 4. In exercise of the powers conferred by rule 57G of the Central Exc....

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....3.1994, when the purchaser of the input item resold it to a third party, he would wake an endorsement on the gate pass issued by the manufacturer of the input. The department did not have any objection to this benefit being granted when the gate pass was issued and endorsed upto two times as per the Circulars dated 17.4.1989 and 9.4.1990. However, by notification dated 30.3.1994 the system of gate pass has been done away with and invoices issued by the manufacturer of the input are considered to be valid documents for getting the benefit of the modvat credit. The notification dated 30.3.1994 provides for a transition period upto 30.6.1994 permitting Modvat credit being granted on the basis of gate passes issued prior to 30.3.1994. The notif....