TMI Blog2001 (1) TMI 354X X X X Extracts X X X X X X X X Extracts X X X X ..... credit was taken, were addressed to the Head Office of the Company. 2. Arguing the case for the appellants, Shri M.P. Dev Nath, ld. Counsel submits that there are three issues in dispute in this appeal. He submits that first issue is of taking credit on the strength of Gate Passes issued before 1-4-1994 and endorsed subsequently upto 30-6-1994. He submits that their case is fully covered by the decision of this Tribunal in the case of M/s. Moosa Hazi Patrawala (P) Ltd. v. CCE reported in 1996 (83) E.L.T. 620 (T). He submits that in that case, this Tribunal held that Modvat credit could be taken upto 30-6-1994 on the strength of Gate Passes issued prior to 1-4-1994 and endorsed subsequently upto 30-6-1994. 3. Ld. Counsel submits that th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ew of above the Board desires that an immediate exercise should be taken as per provisions of law so that the credit intended to be allowed, as above, is not denied. He submits that this clarification covers their case. Ld. Counsel also submits that this very same issue came up before the Tribunal in the case of M/s. Fine Core Cables (P) Ltd. v. CCE reported in 1997 (23) RLT 842 and that the Tribunal in its order in Para 6 held as under :- It is further clarified that the document prescribed above by the Central Board of Excise and Customs could be accepted by the Assistant Collector only upto 31st December, 1994. In other words, any document issued by registered person prior to such registration would be acceptable if he is eligible ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d 1997 (20) RLT 812. Ld. Counsel submits that therefore, their case is fully covered by the decision of this Tribunal. Summing up his arguments, he submits that the appeal may be allowed. 5. Shri Rajeev Tandon, ld. SDR reiterates the findings of the authorities below : 6. We have heard rival submissions. On careful consideration of the submissions made, we agree with the contention of the ld. Counsel of the appellant that the three issues present themselves for decision in this case. 7. The first issue is whether Modvat credit could be taken on the strength of the Gate Passes issued prior to 1-4-1994 and endorsed subsequently up to 30-6-1994. We find that similar issue came up before the Tribunal in the case of M/s. Moosa Haji Patr ..... X X X X Extracts X X X X X X X X Extracts X X X X
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