TMI Blog2002 (4) TMI 598X X X X Extracts X X X X X X X X Extracts X X X X ..... e the Order-in-Appeal No. 80/2001, dated 27-4-2001 by which the Commissioner has noted that the appellant had filed the declaration on 30-3-94 under Rule 57T in respect of capital goods viz. ring frame, air-compressor and carding machine. The same was received by the Department on 31-3-94. However, the Department gave the acknowledgement only in September, 94. The Commissioner has noted that in te ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cuments issued prior to 1-4-94 is permissible. He has also noted the judgment of M/s. Kerala State Electronics Dy. Corpn. Ltd. v. CCE by Order No. 1011/96 dated 6-6-96 wherein it has been held that the appellant could not be denied the benefit of Modvat credit which is for the reason that the goods were received in the factory under the gate pass which was issued prior to 1-4-94. After due analysi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Tribunal in similar circumstances has held that in terms of Board s circular dated 8-11-94 the credit can be taken in similar circumstances before 31-12-94. The Commissioner after due analysis has applied the ratio of the Tribunal s judgment in this issue. In my humble opinion the Tribunal rulings are binding on this Bench and it cannot be distinguished. For that reason the Revenue appeal is ..... X X X X Extracts X X X X X X X X Extracts X X X X
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