2000 (12) TMI 574

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..... endorsed after that date would fall under the coverage of entry No. 10 in the table to the Notification. No. 16/94-C.E. (N.T.) dated 30-3-1994 and would consequently become eligible document for taking credit under the Modvat scheme." 2. I have examined the Final Order ibid and the present reference application. I have also heard ld. JDR Shri A.K. Jain for the applicant and ld. Consultant Shri B.N. Sharma for the respondents. 3. Ld. JDR submits that the above question of law had arisen before the Tribunal way back in 1996 in the case of Moosa Haji Patrawala and that the issue was decided in favour of the assessees as per order reported in 1996 (83) E.L.T. 620 (T). He further submits that the question of law which arose out of t .....

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..... the issue involved in the instant case is not the same as the issue involved in the case of Moosa Haji Patrawala. He prays for rejecting this application. 5. I have carefully examined the rival submissions. In the case of Moosa Haji Patrawala, the question of law which arose out of the final order was whether gate passes issued prior to 1-4-1994 but endorsed after that date would fall within the coverage of Entry No. 10 in the table annexed to Notification No. 16/94-C.E. (N.T.), dated 30-3-1994 so as to become an eligible document for the purpose of availment of Modvat credit under Rule 57A of the Central Excise Rules. I find that the said issue was held to be an arguable one and hence referred to the Mumbai High Court by a regular Be .....

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..... erve to be referred. The said question as formulated by the applicants is whether the Tribunal is correct in dismissing the appeal of the Department when identical issue is still pending for decision before the High Courts. This question cannot be referred to a High Court inasmuch as there are High Courts' decisions to the effect that mere pendency of a referred issue before High Court does not affect the finality and precedent value of the Tribunal's decision, out of which the reference arose. 7. The reference application is allowed in part as above. The case shall be stated in accordance with the provisions of 35G of the Central Excise Act for reference to the Hon'ble High Court of Punjab & Haryana.
Case laws, Decisions, Judgeme .....

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