1998 (5) TMI 83

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..... the parties appeal praying for setting aside the impugned order of the Collector of Central Excise & Customs, Ahmedabad, on the ground that the appellant has applied all the formalities under Rule 57G, and inputs namely chassis and the final product namely activity of body building, are specified under Notification No. 177/86, dated 1-3-1986, and the inputs have been used in the manufacture of fin .....

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..... g. (P) Ltd. The endorsement of the transit goods in the name of the appellant was not appearing on the body. The Modvat credit of Rs. 90,527.20 taken by the appellant was not admissible under Rule 57A, and which was required to be disallowed and reversed under Rule 57-I of Central Excise Rules, 1944. Show cause notice was issued to the appellant in that regard and on the receipt of the reply from .....

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..... as urged that Rule 57G, the endorsed gate pass is a valid duty paying documents to take credit. The decision referred above is a Single Member decision, given as a special case in the peculiar circumstances. 4. Perused the appeal memorandum and the orders of the lower authorities and the Show Cause Notice dated 25-2-1992 and reply dated 13-2-1992 and the gate passes transferred to the appell .....

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