TMI Blog1992 (2) TMI 227X X X X Extracts X X X X X X X X Extracts X X X X ..... ppeal from the Revenue is directed against the order of the Collector (Appeals) bearing No. KVV-234/B-II/91 dated 9-11-1990 allowing the appeal of the respondents, with certain directions to the Assistant Collector to allow the modvat credit in respect of the receipt of input on 26-9-1989 under a delivery challan after satisfying that the duty has been debited in PLA on 26-9-1989, as referred to i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ri Naik, the ld. JDR pleaded that the delivery challan cannot be a document prescribed in Rule 57G. The document should be a gate pass, AR 1 or Bill of Entry or such other documents as may be prescribed by the Board. In this case, the delivery challan of the supplier is not a document prescribed by the Board, nor can it be a substitute for the gate pass, which is the statutrily prescribed document ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... M/s. Anusuya Chemicals Pvt. Ltd. for cleaning purpose and M/s. Anusuya Chemicals took the modvat credit on these containers, but returned them back after cleaning operations were done, after debiting the amount alongwith the original gate pass issued by the respondents. Subsequently when the objection was raised, they had also got the gate pass issued by M/s. Anusuya Chemicals Pvt. Ltd. covering t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the goods had come back to the respondents after certain operations were carried out on them alongwith the original gate pass, under which the goods were earlier removed from the respondents factory. Moreover the delivery challan also indicates the particulars of debit in the PLA and also the duty involved thereon. Normally in such a case, the respondents could have availed of the procedure unde ..... X X X X Extracts X X X X X X X X Extracts X X X X
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