9911796707
TMI Blog2000 (1) TMI 253X X X X Extracts X X X X X X X X Extracts X X X X ..... ]. - This reference application has been filed by the Revenue. Question sought to be referred, according to the petitioner, arises from the decision of this Tribunal in Final Order No. A/377/97-NB(S/M), dated 20-5-1997 [1998 (98) E.L.T. 543 (T)]. Short facts necessary for the disposal of this petition are as follows. 2. Respondent claimed Modvat credit of Rs. 2,66,547.94 on the inputs us ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssioner of Central Excise v. M/s. Sree Gopal Krishna Polly Industries, 1996 (84) E.L.T. 235. 4. The facts dealt with in Appeal No. E/200/96-NB are as follows:- 4. A quantity of 9 metric tonnes of inputs manufactured by IPCL was sent to their depot in New Delhi. From the depot in New Delhi, it was forwarded to Gaura Enterprises, Dehradun by making an endorsement in the gate passes. Gaura En ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ments made in the gate passes will not in any way go against any rule disentitling the respondent from claiming Modvat credit. The decision referred to by the Tribunal in this reference application, namely, C.C.E. v. Sree Gopal Krishna Polly Industries, 1996 (84) E.L.T. 235 deals with endorsement in subsidiary gate passes. That cannot have any relevance to the issue on hand. 5. In the circu ..... X X X X Extracts X X X X X X X X Extracts X X X X
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