2000 (10) TMI 360

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..... The above application has been filed by the Revenue in terms of Section 35G(1) of the Central Excise Act, 1944 for reference of the following Questions of law purported to have arisen out of Tribunal's Final Order No. A-460/99-NB(S), dated 11-6-1999 : Whether the Gate passes endorsed thrice can be treated as valid documents for availment of Modvat credit under Rule 57A read with Rule 57G( .....

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..... al which vide its final order, dismissed the Revenue's appeal relying upon its earlier decision in the case of M/s. SBS Organics Pvt. Ltd. v. Collector reported in 1990 (45) E.L.T. 701 wherein it has been held that gate passes endorsed three times were valid duty paying documents for the purpose of availment of modvat credit. Hence this application. 3. According to the learned DR Shri S. Srivast .....

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..... o be considered by the Hon'ble High Court and urges that the application may be allowed and the questions referred to the Hon'ble Madhya Pradesh High Court. 4. The respondents have asked for a decision on merits. Hence I have perused the records after hearing the learned DR. 5. The question raised is certainly a question of law namely interpretation of Rule 57A read with Rule 57G(2). Further, .....

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