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TMI Blog1998 (1) TMI 199X X X X Extracts X X X X X X X X Extracts X X X X ..... dents. [Order per : G.A. Brahma Deva, Member (J)]. - Since the issue is involved in both cases is similar, they have taken together and are being disposed of by this common order. 2. None appeared on behalf of the respondents in both cases. However on going through the issue involved in this case, we find that the matter can be disposed of in their absence. Accordingly we proceed to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1994 cannot be endorsed after 1-4-1994. The Collector (Appeals) following the decision of the Tribunal in the case of Moosa Hazi Patrawala Pvt. Ltd. v. Commissioner of Central Excise, Bombay reported in 1996 (83) E.L.T. 620 held that Modvat credit up to 30-6-1994 can be allowed on gate passes endorsing during April, 1994 to June, 1994. 4. Shri Sanjeev Srivastava, JDR submitted that the decis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... He also relied upon the Section 2(4) of the Sale of Goods Act, 1930 of Section 130 of the Transfer of Property Act in support of his contention. 5. We have carefully considered the matter. In the case of Moosa Hazi Patrawala referred to above the Tribunal has taken the view that Modvat can be availed on gate passes endorsed even after 31-3-1994 upto 30-6-1994. We are not convinced with the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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