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TMI Blog1998 (11) TMI 335X X X X Extracts X X X X X X X X Extracts X X X X ..... After allowing the application for dispensation with the condition of pre-deposit of Rs. 4699.00, I take up the appeal also as the issue involved lies in a narrow compass. 2. The appellants have taken the Modvat credit of the above amount on the inputs on the basis of the certificate issued by the Superintendent on 8-2-1994. The Revenue's contention is that the inputs were received by the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ess of the original duty paying documents. The Department filed an appeal against the above Order which was accepted by the Commissioner (Appeals) vide his impugned Order. The appellate authority has observed that "......In this case inputs have entered in RG-23A Part-I on 21-9-1994, whereas the certificate is dated 8-2-1994, which may not be for the same goods, as rightly contended by the Departm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sequent to the receipt of inputs, Credit can be allowed only after receipt of the duty paying documents, but the inputs may be taken into use immediately after its receipt, after making suitable entry in the RG-23A Account. He also submits that though this Trade Notice permits even utilisation of the inputs before taking the Credit, they had only made an entry in RG-23A Part-I, but had not utilise ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... presumptive argument that the documents in question may not relate to the inputs received by the appellants. The reasoning given by the Assistant Commissioner that there is nothing on record to show that the certificate in question is not relatable to the inputs received by the assessee is appropriate. He has rightly observed that a certificate had been issued by an Officer of the Department in te ..... X X X X Extracts X X X X X X X X Extracts X X X X
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