1998 (7) TMI 219

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..... [Order per : G.R. Sharma, Member (T)]. The above two reference applications involve the same question namely Whether private challans other than prescribed documents are valid for taking Modvat credit under Central Excise Rules, 1944". They were heard together and are being disposed of by this common order. 2. Shri D.K. Nayyar, ld. JDR submits that an identical issue has been referre .....

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..... he case of Hero Cycles Limited that the issue was the same as is in the present two reference applications. In that case, the Tribunal came to the conclusion that a point of law arises in the facts of the case and since that view has been taken by the Tribunal as a measure of judicial discipline, we follow the precedent and order that registry shall prepare the facts of the case and refer the matt .....

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