2014 (3) TMI 10

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..... Section 34H(4) of the Central Excise Act, seeks judgment on the following questions of law: "Whether endorsed gate passes were valid documents in terms of Rule 57G of the Central Excise Rules, 1944" The assessee respondent manufacture excisable goods falling in Chapter Head 85.44 of the Central Excise Tariff Act-1985. They claimed and were granted MODVAT credit for April-May 1994 in respect of d .....

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..... d. The Commissioner (Appeals) accepted the assessee's contention by the order in appeal dated 15.12.1998. The revenue approached the Tribunal which followed its previous decision in Moosa Hazi Patrawala P. Ltd. v. CCE 1996 (83) ELT 620 (Tribunal) and confirmed the order of the Commissioner (Appeals). In the circumstances, the present reference is made to the Court under Section 35H(4). It tra .....

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..... ..........................The learned counsel also pointed out that the Central Board of Excise and Customs has issued Circular No.600/37/2001-CX., dated 19th November, 2001 wherein it is specifically stated that judgment of Gujarat High Court in the reference of M/s. Krishna Chemicals, Ahmedabad passed on 22-11-2000 wherein it was held that gate passes issued prior to 1-4-1994 but endorsed therea .....

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