TMI Blog1995 (8) TMI 160X X X X Extracts X X X X X X X X Extracts X X X X ..... DVAT Credit under Rule 57G did not cover G.P. 1s which had been endorsed twice as also the subsidiary gate passes which have been endorsed even once. The learned Collector in his order has held that inasmuch as the Board by issue of Trade Notice 81/89, dated 8-5-1989 had allowed the facility of MODVAT Credit being taken based on the G.P. 1s endorsed twice as also the subsidiary gate passes were also notified as relevant document, by issue of Trade Notice No. 38/89, dated 24-2-1989 for the purpose of MODVAT Credit, this Trade Notice should be considered clarificatory in nature and therefore these documents namely the gate passes endorsed twice and the subsidiary gate passes endorsed once would also be taken to be valid documents for taking M ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nasmuch as the credit taken by the appellant was after the date, on this account the appellants will be eligible to take MODVAT Credit during the period September 1988 to December 1988. The learned Departmental Representative could not throw any light on the copy of the page which is from a published literature. In view of the evidence produced it is to be held that at the relevant time the gate passes which were endorsed twice were notified documents for the purpose of MODVAT Credit under Rule 57G. In case this position is not found to be correct by the Revenue they can move an application for rectification of the mistake and for recalling of the order. In regard to the plea of the respondents that even the subsidiary gate pass could be en ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iry or investigation to satisfy himself about the genuine nature of the gate passes and also about the non-utilisation of the gate passes at the earlier stages of endorsements for availment of Modvat Credit. We observe that the statute provides for certain documents as evidence of payment of duty which are required to cover the consignments for the purpose of taking Modvat Credit and has delegated the powers to the Board to specify any other documents also for the purpose. The power has been vested in the Board taking into consideration the interest of the assessees and also the Revenue interest while notifying such documents which can be accepted. It is left to the Board taking into consideration the capacity of the Department for verif ..... X X X X Extracts X X X X X X X X Extracts X X X X
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