2001 (11) TMI 87

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Jawahar Lal Gupta, J. (Oral)]. - The Revenue has filed this petition under Section 35H(1) of the Central Excise Act, 1944. It maintains that the following substantial question of law arises for the consideration of this Court :- "Whether the Tribunal was correct in allowing Modvat credit on the basis of documents that is "Cash Memos", which are not specified documents, as prescribed under prov....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....venue was dismissed by the Tribunal vide its order dated September 4, 2000. Hence this petition. 3.Mr. Chander Mohan Sharma, learned Counsel for the petitioner, submits that the view taken by the Tribunal has been accepted by the Revenue. He prays that this petition may be dismissed. 4.Regardless of the above, we have examined the order passed by the Tribunal. It has been found as a fact tha....