ORDER
G.N. Srinivasan, Member (J)
1. Two grounds have been stated in this appeal by the department. The first ground is that duty has been taken before receiving the documents in the factory. I verified the document myself. Subsidiary gate pass No. 3578 was issued on 7.2.1994. Credit was taken on 14.2.1994. The ground taken in the show cause notice is absolutely wrong. Therefore the order-in-appeal passed by the Commissioner (Appeals) is correct. The second ground is about number of endorsement. There cannot be any prohibition of number of endorsement. This is what the Tribunal held in the cases of CCE, Jaipur vs. Sunrise Technoparks. 1997 (90) ELT 468 and CCE, Chandigarh vs. Thapsons Steels (P) Ltd. 1995 (79) ELT 523. Hence both the grounds of the appellant department cannot be accepted. Appeal stands dismissed.
(Dictated in Court)
