TMI Blog1995 (1) TMI 202X X X X Extracts X X X X X X X X Extracts X X X X ..... Respondent. [Order per : R. Jayaraman, Member (T)]. Though this day only the stay application was listed for hearing, after hearing both the sides, we find that the matter calls for a remand back to the adjudicating authority. Hence we have decided to dispose of the appeal itself, after granting waiver of pre-deposit. 2. This appeal is directed against the Order-in-Appeal No. PCJ-171/B ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nated. (iii) apart from this, transport document of M/s. Surat Transport Services indicating transport of consignment of 360 bags of PVC resins received by the appellant s factory. In view of the aforesaid secondary evidences, now produced, it appears to us that the matter has not been properly gone into by proper enquiry and in a mechanical and routine fashion, the credit has been denied only on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rity. When a certified copy of the gate pass has been issued by the Range Officer of the region in lieu of the original copy for the purpose of availment of Modvat credit that has to be taken into consideration. In view of the aforesaid position, we set aside the orders of the authorities below and remand the case back to the adjudicating authority for taking into account the secondary evidences, ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
