9911796707
TMI Blog1999 (11) TMI 322X X X X Extracts X X X X X X X X Extracts X X X X ..... of Modvat credit was extended to the Gate passes issued before 30-3-1994 and endorsed thereafter. He submits that in the case of Moosa Haji Patrawala Pvt. Ltd. (Supra), the Tribunal vide Order No. 3406/96-WZB, dated 7-10-1996, 1997 (92) E.L.T. 588 (Tribunal) made a reference to the Hon ble High Court of Bombay. He submits that the application be allowed. 3. Heard learned J.D.R. and perused the Reference application. 4. This reference application has been filed by the Revenue seeking a reference to be made to the Hon ble High Court referring the following questions of law for their valuable plea: Whether GP-I endorsed after 31-3-1994 but on which credit taken on or before 30-6-1994 are valid documents for availing Modvat credit as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 16/94-C.E. (N.T.), dated 30-3-1994 was, therefore, issued enumerating the documents prescribed as original documents and referring file number and the date of the order under which the various documents were initially prescribed to be original documents. The Notification and the two entries of the Table which are relevant to the disposal of this application are reproduced below : Notification No. 16/94-CE (N.T.) dated 30-3-1994. In exercise of the powers conferred by Rule 57G of the Central Excise Rules, 1944, the Central Government hereby prescribes the documents specified in Column (3) of the Table hereto annexed and issued under the authority of Central Board of Excise Customs or the Central Excise Rules, 1944 specified in the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... -1994. 10. In a large number or judgments the manner and method of interpretation of taxing statute is to be interpreted strictly and literally. The strict construction of notification is that, in order to become legible documents, the endorsed Gate pass must have been endorsed prior to the date 1-4-1994. It would, therefore, appear that under this Notification a Gate pass issued prior to 1-4-1994 but endorsed after this date would cease to become eligible document. 11. I am satisfied that a question of law does arise out of the order of the Tribunal 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 fa ..... X X X X Extracts X X X X X X X X Extracts X X X X
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