1994 (10) TMI 190

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... for the Respondent. [Order]. This is an appeal directed against the order in appeal No. PCJ-126/B. III/94 [F. No. V-2(39 48) B. III/93], dated 8-3-1994, rejecting the appellants appeal. 2. The facts of the case are that the appellants took modvat credit of duty paid on the inputs under 2 Gate Passes which were cleared originally to M/s. United Pulp and Paper Mills in their godown a .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... e ld. JDR, for the Department, however, contends that endorsements are not dated and invoice particulars are also not given even for verification. In the circumstances, at this point of time, the Department could not make necessary investigation, which is called for in terms of the Tribunal s order in the case of S.B.S. Organics P. Ltd. relied upon by the appellants. 4. After hearing both the si .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... as GPs, AR. I and such other documents prescribed by the Board. When the appellants have not received the goods under the documents prescribed by the Board, and the documents presented before me also could not facilitate any enquiry which could be done at this stage, I am not inclined to adopt the approach in the case of S.B.S. Organics P. Ltd., hence I reject the appeal. - - TaxTMI - TMITax .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X