TMI Blog1998 (5) TMI 209X X X X Extracts X X X X X X X X Extracts X X X X ..... for the Respondents. [Order per : U.L. Bhat, President]. These are applications filed under Section 35G, of Central Excise Act, 1944 seeking reference to the jurisdictional High Court of the following questions : (1) Whether the Hon ble CEGAT is correct in extending Modvat credit based on documents not prescribed under Rule 57G for the purpose i.e. on invoices raised in favour of one ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r the cover of an invoice issue under Rule 52A or 100E or triplicate copy or a Bill of Entry certificate issued by an Appraiser of Customs or any other document which may be prescribed by the Central Govt. by notification in this behalf, evidence in payment of duty in this regard. 3. The stand of the department is that invoice referred in the above provisions is only the invoices issued direct ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ugh the Asst. Collector held against the assessee, the Commissioner (Appeals) took a view in favour of the assessee and appeals were filed by the department before the Tribunal and the appeals were dismissed. The dismissal of these appeals has given rise to these applications. 4. The Tribunal acted on the earlier decision of the Tribunal in Larsen Toubro Ltd. - 1994 (72) E.L.T. 948 (T) wherei ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ision of the Calcutta Bench. The department also filed reference application in these two appeals as E/122/97 and E/121/97 and these have been dismissed in reference Order Nos. 50 51/98, dated 23-2-1998. Two more appeals against the same assessee and two more reference applications against the same assessee met with the same result. We may indicate that there are a large number of other decision ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the consignee to another unit of the same company by an endorsement on the invoice. This has been the consistent view taken by the tribunal in large number of cases. Earlier applications references in the matter of certain other appeals have been dismissed. The department has not informed us that in any one of those matters the department has approached the juridictonal High Court for relief. 6. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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