Commissioner of Central Excise Vs. Cegat

Commissioner of Central Excise vs Cegat

Type Court Judgment Court Chennai Decided Jul 30, 2001

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Citation: sooperkanoon.com/827960
Court: Chennai High Court
Judge: R. Jayasimha Babu and ;C. Nagappan, JJ.
Decided On: Jul 30, 2001
Case Number: R.C.P. No. 5 of 2001
Subject: Excise

Case Summary

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

Key legal issue: Excise

Parties & Advocates

Appellant / Petitioner

Commissioner of Central Excise

Advocate K. Veeraraghavan, Adv.

Respondent

Cegat

Advocate None

Legal References

Reported In: 2001(133)ELT542(Mad)

Excerpt

- orderr. jayasimha babu, j.1. the respondent, though served, has not chosen to appear in person, or through counsel.2. having heard counsel for the revenue, we are satisfied that a question requiring our consideration does arise.3. the tribunal is directed to refer the following question of law :'whether the assessee is entitled to modvat credits on inputs received under the cover of gate passes endorsed after 1-4-94, despite the terms of the notification no. 16/94 dated 30-3-1994 ?'2. the tribunal is directed to submit a statement of the case together with the relevant materials for the purpose of deciding the question.

Full Judgment

ORDER

R. Jayasimha Babu, J.

1. The respondent, though served, has not chosen to appear in person, or through Counsel.

2. Having heard Counsel for the Revenue, we are satisfied that a question requiring our consideration does arise.

3. The Tribunal is directed to refer the following question of law :

'Whether the assessee is entitled to Modvat credits on inputs received under the cover of gate passes endorsed after 1-4-94, despite the terms of the Notification No. 16/94 dated 30-3-1994 ?'

2. The Tribunal is directed to submit a statement of the case together with the relevant materials for the purpose of deciding the question.

Same Court & Year Chennai · 2001 Same Parties Commissioner of Central Excise vs Cegat Same Subject Excise Same Judge R. Jayasimha Babu and ;C. Nagappan, JJ.

Excise