TMI Blog1995 (4) TMI 171X X X X Extracts X X X X X X X X Extracts X X X X ..... [Order per : Gowri Shankar, Member (T)]. The Collector of Central Excise, Chandigarh has filed these two reference applications against the final order of this Tribunal. The contents of the two reference applications and the issue addressed by each of them, being identical, they are disposed of by this order. 2. The issue in the appeals before this Tribunal was whether modvat credit co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rst application and Shri YR Kilaniya JDR in the second application was not represented at the hearing. Both the D.Rs. reiterated the points in the reference applications. The applicant urged the following points that the instructions relating to limiting the number of endorsements issued by the Central Board of Excise Customs are issued in pursuance of the powers vested. Firstly that the Central ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er the CEGAT can, in exercise of its appellate powers override the instructions issued by the Central Govt. in exercise of its statutory powers delegated to by First proviso to sub-rule (2) of Rule 57G of the Rules and allow benefit of Modvat credit on the gate passes endorsed more than the permissible limit laid down by the Govt. under the relevant rules and thus allow consequential relief to the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... can only be taken on inputs covered by a gate pass R-1, a bill of entry or any other document has been prescribed by the Board evidencing the payment of duty on the inputs. Since the gate passes were already prescribed in the proviso, the question of the Board prescribing it would not arise. The sale challan has been prescribed by the Board as a document evidencing the payment of duty. Now, if the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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