9911796707
TMI Blog2001 (1) TMI 347X X X X Extracts X X X X X X X X Extracts X X X X ..... /s. Sunny Paper Cones are engaged in the manufacture of paper cones/spiral paper tubes and were availing the benefit of Modvat credit in respect of inputs used in or in relation to the final product. A show cause notice was issued to them on the ground that the Modvat credit taken on the strength of G.P. I endorsed after 31-3-1994, is not admissible. The adjudicating authority confirmed the demand ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cribed the procedure to be observed by the manufacturer intending to take such credit. The proviso to sub-rule (2) read as follows : Provided that no credit shall be taken unless the inputs are received in the factory under the cover of an invoice, issued under Rule 52A, and AR-I, or triplicate copy of a Bill of Entry or any other document as may be prescribed by the Central Government by notif ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ially prescribed to be original documents. The Notification and the two entries of the Table which are relevant are reproduced below : Notification No. 16/94-C.E. (N.T.), dated 30-3-1994 :- In exercise of the powers conferred by Rule 57G of the Central Government hereby prescribes the documents specified in column (3) of the Table hereto annexed and issued under the authority of Central Boar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 12. Rule 52A as it stood before 1st April, 1994 Gate pass issued under Rule 52A, as it stood before 1st April, 1994. 13. xxxxxxxxxx xxxxxxxxxx 5. The proviso to the Notification states that the authorised documents enumerated in the Table thereunder had to be issued before 1-4-1994. No Gate passes could be issued after this date since the very instituti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f 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 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 for taking cred ..... X X X X Extracts X X X X X X X X Extracts X X X X
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