ORDER
1. The assessee were operating under modvat scheme. Certain inputs were received by them which were covered by gate passes issued prior to 01/04/1994. In terms of notification 16/94(NT) dated 20/04/1994 the gate passes would cease to be modvatable documents after 30/06/1994. The assessee took credit in the months of July and August, 1994. Show cause notice was issued seeking reversal of the credit so taken. In adjudication the Additional Collector noted that the physical inputs had been received before 30/06/1994. The credit was taken later since the modvatable documents were received later than the physical receipt of the inputs. Where the goods and the documents both are received after 20/06/1994 he disallowed the credit and where the inputs were physically received before that date he permitted the availment of the modvat credit. This order was reviewed by the jurisdictional Commissioner. The Commissioner (Appeals) interpreted the notification 16/94 and accepted the claim in the review application and held that subject gate passes were not modvatable documents. Against that order the present appeal has been filed.
2. The appellant have cited Tribunal’s order reproduced in 1997 (20) RLT 588 [CCE, Coimbatore Vs. Travancore Chemicals & Mfg. Co. Ltd.]. The Tribunal held that in such circumstances the credit would be available even if it was taken after 30/06/1994. The decision was followed by the Mumbai bench in order No. C-I/2212/WZB/2001 dated 08/08/2001 in the case of the same appellant who are before me today.
3. In view of the specific judgment the appeal succeeds and is allowed with consequential relief if any.