Cce, Meerut Vs. M/S. Bharat Electricals - Court Judgment

Excerpt:
1. the issue involved in these three reference applications filed by the revenue is whether the gate passes issued prior to 1.4.94 but endorsed thereafter, would be covered by the expressions used in entry no.10 in the table to the notification no.16/94 ce (nt) dated 30.03.94.the tribunal following their earlier decision in the case of moosa haji patrawala pvt. ltd. vs. collector of central excise = 1996 (83) elt 620 (tribunal) had held that in the absence of any other allegations, the modvat credit was not to be denied solely on the ground that a valid gate pass had been issued prior 1.3.94 but was endorsed thereafter when the procedure had undergone a change.2. when the matter was called, none appeared for the respondents herein. shri swatantar kumar, jdr represented the appellants/revenue.3. shri swatantar kumar, jdr submits that this tribunal had already made reference to different high courts including the bombay high court with regard to this legal issue involved.4. i consider that the reference in such a situation had already been allowed by the tribunal and references are presently pending before the different high courts. with a view to avoid multiplicity of references, i consider that no fresh reference in these appeals is necessary and the decision arrived by the high courts with regard to the references already made, may be made applicable to these cases also as and when such a decision from the high courts is available.5. both the sides are at liberty to mention as and when the reference is replied to by the hon'ble high courts.6. with these observations, these three reference applications are disposed of. ordered accordingly.

Judgment:
1. The issue involved in these three reference applications filed by the Revenue is whether the gate passes issued prior to 1.4.94 but endorsed thereafter, would be covered by the expressions used in Entry No.10 in the Table to the Notification No.16/94 CE (NT) dated 30.03.94.

The Tribunal following their earlier decision in the case of Moosa Haji Patrawala Pvt. Ltd. Vs. Collector of Central Excise = 1996 (83) ELT 620 (Tribunal) had held that in the absence of any other allegations, the modvat credit was not to be denied solely on the ground that a valid gate pass had been issued prior 1.3.94 but was endorsed thereafter when the procedure had undergone a change.

2. When the matter was called, none appeared for the respondents herein. Shri Swatantar Kumar, JDR represented the appellants/Revenue.

3. Shri Swatantar Kumar, JDR submits that this Tribunal had already made reference to different High Courts including the Bombay High Court with regard to this legal issue involved.

4. I consider that the reference in such a situation had already been allowed by the Tribunal and references are presently pending before the different High Courts. With a view to avoid multiplicity of references, I consider that no fresh reference in these appeals is necessary and the decision arrived by the High Courts with regard to the references already made, may be made applicable to these cases also as and when such a decision from the High Courts is available.

5. Both the sides are at liberty to mention as and when the reference is replied to by the Hon'ble High Courts.

6. With these observations, these three reference applications are disposed of. Ordered accordingly.