SooperKanoon Citation | sooperkanoon.com/20598 |
Court | Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi |
Decided On | Jan-25-2001 |
Appellant | Cce, Chandigarh |
Respondent | M/S. Him Clylinders (P) Ltd., M/S. |
I, therefore, heard the learned D.R. and perused the records.
3. The respondents had taken Modvat Credit of the duty paid on the inputs on the strength of gate passes issued prior to 1.4.94 but endorsed on or after 1.4.94. The Tribunal has allowed the Modvat credit to the respondents following the decision in the case of Moosa Haji Patrawala Pvt. Ltd. vs. Collector of Central Excise, 1996 (83) ELT 620 (Tribunal). The learned D.R. has mentioned that the Tribunal has already made reference to Bombay High Court in the case of Moosa Haji Patrawala Pvt. Ltd. vide Order No. 3406/96-WZB dated 7.10.96. He, further, mentioned that a reference has also been made on the same issue to the Hon'ble Punjab & Haryana High Court in the case of Jindal Steel Tubes vide Order No. R-25/98-NB dated 20.4.98. Accordingly the reference application filed by the Revenue is allowed and the following question is referred to the Hon'ble High Court of Punjab & Haryana 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 become eligible document for taking credit under the Modvat Scheme?"