Cce, Chandigarh Vs. M/S. Him Clylinders (P) Ltd., M/S. - Court Judgment

Excerpt:
1. this is an application filed by the commissioner, central excise, chandigarh for referring the following question of law to the hon'ble high court arising out of tribunal's final order no. a/595-597/98-nb dated 15.4.98:- "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?" 2. m/s. saras poly pack pvt. ltd., the respondent, have requested for adjournment of the case as their advocate was still ill and unable to travel to delhi. i find from the case records that even on the earlier occasions whenever the reference application was posted for hearing no one has represented the respondents. the learned d.r. shri swatantra kumar, mentioned that the appellate tribunal in the past in some matters has allowed the reference applications filed by the department.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?"

Judgment:
1. This is an application filed by the Commissioner, Central Excise, Chandigarh for referring the following question of law to the Hon'ble High Court arising out of Tribunal's Final Order No. A/595-597/98-NB dated 15.4.98:- "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?" 2. M/S. Saras Poly Pack Pvt. Ltd., the Respondent, have requested for adjournment of the case as their advocate was still ill and unable to travel to Delhi. I find from the case records that even on the earlier occasions whenever the reference application was posted for hearing no one has represented the respondents. The learned D.R. Shri Swatantra Kumar, mentioned that the Appellate Tribunal in the past in some matters has allowed the reference applications filed by the Department.

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?"