2001 (11) TMI 682

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..... In this appeal the denial of Modvat credit on several grounds was upheld by the Commissioner (Appeals). 2. Credit of Rs. 14,093/- taken on the strength of duplicate copy of gate pass dt. 31-3-94 was denied on the ground that the manufacturer had cut the word "Original" and had put the word "Duplicate for Carrier" on the gate pass. Assessee claimed that with effect from 1-4-94 gate passes .....

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..... Authorities, the Tribunal had opted for liberal intepretation. The Commissioner was therefore wrong in relying upon a solitary judgment. On this ground the appellants succeed. 3. Modvat credit of Rs. 17,231/- was denied as it was availed on a duplicate copy. In evidence is a certificate on the copy of the same invoice duly attested by the Jurisdictional Suprientendent certifying the despatc .....

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..... the appeal succeeds. 6. Credit of Rs. 31,714/- was denied which was taken on the basis of certificate issued by the supplier for payment of additional duty subsequently. The case is covered under Rule 57E. Such further payment has to be certified by the jurisdictional officials. The assessees have not filed any such certificate. This is a material requirement if the duty is paid by the manuf .....

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