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TMI Blog1999 (9) TMI 368X X X X Extracts X X X X X X X X Extracts X X X X ..... peal of the respondents herein was decided by this Bench of the Tribunal. The question involved in the said appeal was whether Modvat credit on subsidiary gate passes issued after 31-3-1994, but original gate passes, on the strength of which subsidiary gate passes were issued, issued before 1-4-1994 by the manufacturer of the gods, is admissible on not. 2. The Tribunal held that the Modvat c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ments (1) (2) (3) 1 to 9 xxxxxxxxxx xxxxxxx 10 (i) F. No. 263/26/88-CX. 8, dated 23rd January, 1989. (ii) F. No. 263/19/89-CX. 8, dated 17th April, 1989. (iii) F. No. B-22/88/86-TRU, dated 10th April 1986. Endorsed gate passes/subsidiary gate passes/ certificate. 11 xxxxxxxxxxxx xxxxxxx 12 Rule 52A (as it stood before 1st April, 1944) Gate pass issued under Rule ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y covered by Notification No. 16/94 but he is also alternatively fully covered by Notification No. 15/94. In this connection, he has drawn attention of the Bench to ground No. 1 of the respondents' appeal before the Tribunal. 7. Learned JDR, Shri T.A. Arunachalam in support of the Reference Application submits that the question involved herein is akin to the endorsed gate pass issued after 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... well as the authority under which the said document has been considered to be a valid duty paying document. His submission is that admittedly in this case the relevant gate pass issued by the manufacturer of the inputs to their depot has been issued well before 1-4-1994. He, therefore, submits that the entries in S. No. 12 fully covers the case of the respondents. There is nothing in the notifica ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in its order dated 27-3-1998. A question of law, therefore, arises out of the Tribunal's order. It is essentially a question of interpretation of Notification No. 16/94-C.E. Therefore, allowing the Reference Application and reframing the question of law, I refer the following question to the Honourable High Court of Punjab & Haryana : - "Whether in the facts and circumstances of this case, gate ..... X X X X Extracts X X X X X X X X Extracts X X X X
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