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1999 (12) TMI 206 - AT - Central Excise
Issues:
- Availability of Modvat credit based on gate passes issued before 1-4-1994 but endorsed later - Interpretation of Notification No. 16/94 dated 30-3-1994 regarding Modvat credit eligibility - Reference to Hon'ble Punjab and Haryana High Court for a question of law Issue 1: Availability of Modvat credit based on gate passes issued before 1-4-1994 but endorsed later The case involved a Reference Application by the Commissioner Central Excise, Chandigarh against a Tribunal order rejecting the Departmental appeal regarding the availability of Modvat credit based on gate passes. The Department argued that documents endorsed after 1-4-1994 were not valid for Modvat credit under Notification No. 16/94 dated 30-3-1994. The Tribunal accepted a Reference Application on similar grounds in the past, leading to the allowance of the current Reference Application. Issue 2: Interpretation of Notification No. 16/94 dated 30-3-1994 regarding Modvat credit eligibility The Notification prescribed documents for Modvat credit under Rule 57G of the Central Excise Rules, specifying that documents had to be issued before 1-4-1994 to be eligible for credit. The Notification included gate passes endorsed before this date as eligible documents. The judgment emphasized the strict and literal interpretation of taxing statutes, stating that gate passes issued before 1-4-1994 but endorsed after ceased to be eligible documents for Modvat credit under the Notification. Issue 3: Reference to Hon'ble Punjab and Haryana High Court for a question of law The Department sought a reference to the Hon'ble Punjab and Haryana High Court on the question of whether gate passes issued before 1-4-1994 but endorsed later fell under the coverage of Entry No.10 in the table to Notification No. 16/94 dated 30-3-1994. The Tribunal found that a question of law indeed arose from the case and directed the Registry to send necessary papers to the High Court for consideration, along with a copy of the relevant Notification. The Reference Application was disposed of accordingly.
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