Cce, Chandigarh Vs. M/S. Diamond Steel Rolling Mills

Cce, Chandigarh vs M/S. Diamond Steel Rolling Mills

Type Court Judgment Court Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi Decided Dec 08, 2000

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Citation: sooperkanoon.com/19966
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided On: Dec 08, 2000
Subject: Service Tax

Case Summary

AI-generated summary - not the official court judgment text.

Service Tax

Key legal issue: Service Tax

Parties & Advocates

Appellant / Petitioner

Cce, Chandigarh

Respondent

M/S. Diamond Steel Rolling Mills

Excerpt

1. in this reference application filed under sub-section i of section 35 g of central excise act 1944 the revenue has sought the reference of the following question to the high court: "whether gate passes issued prior to 1.4.94 but endorsed on or after that date would fall under the coverage of entry no.10 in the table to the notification no.16/94-ce (nt) dated 30.3.94 and would consequently became eligible documents for taking credit under the modvat scheme?" 2. the learned dr stated that the issue sought to be referred in this case has already been referred (to bombay high court in the case of m/s. moosa haji patra wala pvt. ltd. and to chandigarh high court in the jindal steels case). as the issue is already under reference to the high courts this reference application also is allowed.

Full Judgment

1. In this reference application filed under sub-section I of Section 35 G of Central Excise Act 1944 the Revenue has sought the reference of the following question to the High Court: "Whether gate passes issued prior to 1.4.94 but endorsed on or after that date would fall under the coverage of Entry No.10 in the table to the Notification No.16/94-CE (NT) dated 30.3.94 and would consequently became eligible documents for taking credit under the Modvat Scheme?" 2. The learned DR stated that the issue sought to be referred in this case has already been referred (to Bombay High Court in the case of M/s. Moosa Haji Patra Wala Pvt. Ltd. and to Chandigarh High Court in the Jindal Steels case). As the issue is already under reference to the High Courts this reference application also is allowed.

Same Court & Year Customs Excise and Service Tax Appellate Tribunal CESTAT Delh... Same Parties Cce, Chandigarh vs M/S. Diamond Steel Rolling Mills Same Subject Service Tax