TMI Blog2005 (1) TMI 447X X X X Extracts X X X X X X X X Extracts X X X X ..... an, Member (T)]. This is an appeal against OIO No. C.Ex 15/94 dated 15-3-94/17-3-94 passed by Collector of Central Excise Bangalore. 2. The short point is that the appellants availed Modvat credit to the extent of Rs 30,054/- on the strength of a gate pass which was not consigned to them but to M/s. Kumar Power Products Pvt Ltd., Hyderabad. However the name of M/s Kumar Power Products was ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... transportation, the correction was made by M/s India Extrusion in the original gate pass. He stated that there was no wilful mistake or suppression of facts. The goods were actually delivered to M/s. Kumar Power Products, Hyderabad for carrying out job work. The learned advocate said that the department has verified about the genuineness of the duty payment and the same is not in doubt. For proced ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... contentions. We have gone through the records of the case carefully. It is seen that the goods on which Modvat credit has been taken by the appellants irregularly were consigned to M/s. Kumar Power Products, Hyderabad. In other words the goods were not received by the appellant but by his job worker. The duplicate copy of the gate pass which has accompanied the goods contain the name of M/s. Kuma ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... document are received by the consignee as indicated in the gate pass. In this case, we do not find any fraudulent motive which can be attributed to the appellant. The appellant along with consigner have taken recourse to certain devices of expediency to avoid irksome procedures. However when the material has not been received by the appellant and only by some job worker, taking credit on the good ..... X X X X Extracts X X X X X X X X Extracts X X X X
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