ORDER
G.N. Srinivasan, Member (J)
1. The appeal before me today challenges the grant of modvat credit on the basis of the so called non-entitled paper. The assessee has taken modvat credit on the basis of delivery-cum-invoice issued by Indian Oil Corporation. The assessing authority, namely the Additional Commissioner, Nasik, has held in the order-in-original that the assessee had taken the credit on the basis of a certificate issued by a supplier of inputs. He also held that Modvat Credit Rules do not permit credit on such documents and it is not a prescribed document. He denied the same, but on an appeal the Commissioner (Appeals) has held that credit has not been merely taken on the basis of a certificate but also on the basis of gate passes. It was further held that as the inputs were received under the gate passes, the duty particulars which were not mentioned therein were furnished subsequently, the modvat credit is admissible to the respondent before me. The respondent produced before the appellate authority a certificate of payment of duty gate pass-wise along with PLA Debit Entry number which was countersigned by the Superintendent, Range Jawahar Nagar. Against this order, the department has filed an appeal. I have gone through the grounds of appeal and I am convinced that there is no denial of the fact about the payment of duty at the input stage. When that is the question, there cannot be denial of modvat credit. The payment of duty has been certified by the Range Superintendent which could not be disputed by the department. When that is the case, the appeal of the department lacks any ground.
2. Appeal dismissed.
(Dictated in Court)