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TMI Blog1996 (10) TMI 279X X X X Extracts X X X X X X X X Extracts X X X X ..... of Gate Passes which were issued before 30-3-1994 but which were endorsed in their name at subsequent dates. The Department had maintained that such Gate Passes were not eligible documents in terms of Notification No. 16/94-C.E. (N.T.), dated 30-3-1994. The Tribunal observed that, in the impugned Notification, endorsed Gate Passes were also specified against Sr. No. 10 as authorised documents. The Tribunal observed that the facility to issue invoices which could be accepted as valid documents was given to the dealers only vide Notification 32/94, dated 4-7-1994. Therefore, a trader who had purchased the goods against a Gate Pass issued on or before 30-3-1994 could not have issued the invoice up to 4-7-1994 on which date he was so empowered ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sement should be made before 1-4-1994 cannot be disregarded. In other words, Gate Passes which are endorsed on a date later than on 1-4-1994 are not eligible documents, in the light of this Notification. He submitted that the Tribunal was required to interpret the Notification strictly and could not place too wide an interpretation thereon. Shri Loboto submitted that the Notification has been currently interpreted by the Tribunal and that there was no reason or ground on which a reference to the High Court was warranted. 5. We have examined our Tribunal Order No. 44-45/96-WRB keeping in view the submissions made by the Revenue. 6. The Modvat Scheme was first introduced in March, 1986 vide incorporation of Rules 57A to 57J in the Central ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cise Rules, 1944 specified in the corresponding entry in column (2) of the said Table for the purpose of the said rule : Provided that the documents have been issued before 1-4-1994 and the credit under the said rule has been taken on or before 30-6-1994. TABLE Sl. No. Authority of the CBEC or the Central Excise Rules, 1944. Documents 1. 2. 3. 1 to 9 XXXXXXXXXX XXXXXXX 10. (i) F.No. 263/26/88-CX.8, dated 23 rd January, 1989 Endorsed gate passes/subsidiary gate passes/ certificate (ii) F.No. 263/19/89-CX.8, dated 17th April, 1989 (iii) F.No. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... unal which is required to be referred to the Hon ble High Court. The question of law is framed as under :- Whether gate passes issued prior to 1-4-1994 but 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 documents for taking credit under the Modvat Scheme? Before setting put the statement of facts of the question for reference, both the sides are required to be heard. Hence this draft to be circulated to both the sides and a suitable opportunity be given to both the sides to ascertain their agreement to the statement of facts as contained above. Dated : 28-9-1996 Sd/- (J.H. Joglek ..... X X X X Extracts X X X X X X X X Extracts X X X X
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