Customs, Excise and Gold Tribunal - Mumbai
Godrej & Boyce Mfg. Co. Ltd. vs Commissioner Of Customs & Central ... on 22 April, 2003
ORDER Jyoti Balasundaram, Member (J)
1. The authorities below have disallowed modvat credit of Rs. 1,07,356.86 availed by the appellants herein on the strength of zerox copies of gate passes. According to the appellants who are represented by their Ld. Counsel, they had produced the certified copies of the gate passes, which have also been verified by the Superintendent of Central Excise and the credit was available on such certified copy, as per the Calcutta Collectorate Trade Notice No. 101/87 dated 23/04/87.
2. According to the Ld. SDR Sri S.N. Shukla, the clear finding of the adjudicating authority is that the certified copies were never produced for verification and he therefore submits that the credit has been rightly denied.
3. On hearing both sides and perusing of record including Trade Notice, I agree with the appellants that the credit is admissible on the certified copies of the gate passes as per the trade notice cited by them. However, since there is no material on record to show that such certified copies were ever produced before the jurisdictional authorities, I set aside the impugned order and remand the case for verification of the certified copies to be produced before the jurisdictional Assistant Commissioner of Central Excise who shall pass fresh order on verification.
4. The appeal is thus allowed by remand.