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1999 (12) TMI 810 - AT - Central Excise
Issues Involved:
Validity of gate passes issued before 1-4-1994 and endorsed after that date as duty paying documents for Modvat credit. Analysis: The Commissioner of Central Excise filed a Reference Application against the Tribunal's Final Order rejecting the Department's appeals against the Commissioner (Appeals) order. The main issue was whether gate passes issued before 1-4-1994 and endorsed after that date were valid duty paying documents for Modvat credit. The Tribunal's decision was based on a previous case, Moosa Haji Patrawala. The JDR for the Commissioner argued for the reference of the question to the Hon'ble Allahabad High Court, citing precedents where similar applications were allowed. The respondent's representative opposed the reference application. The Tribunal, after considering the submissions, decided to allow the Commissioner's application based on the precedent set by Moosa Haji Patrawala. The Tribunal presented a statement of the case for consideration by the Hon'ble High Court of Allahabad. It detailed the introduction of the Modvat Scheme and the amendments made to the Central Excise Rules regarding the prescribed documents for availing credit. Notification No. 16/94-C.E. (N.T.) issued on 30-3-1994 listed the documents prescribed for taking credit under the Modvat Scheme. The Proviso to the Notification specified that the documents had to be issued before 1-4-1994 and the credit taken before 30-6-1994. The Tribunal highlighted that gate passes endorsed after 1-4-1994 would not be eligible documents under this Notification. The Tribunal emphasized the strict and literal interpretation of taxing statutes, stating that an endorsed gate pass must have been endorsed before 1-4-1994 to be considered an eligible document under the Notification. The Tribunal found that a question of law arose from its decision, necessitating a reference to the Hon'ble High Court. The Registry was instructed to send the necessary papers, including a copy of Notification No. 16/94-C.E. (N.T.), to the High Court for appropriate consideration. The Reference Application was disposed of in favor of allowing the reference to the High Court for further clarification on the issue at hand.
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