2001 (1) TMI 582

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..... case are that this Tribunal disallowed the appeal of the Commissioner of Central Excise, Coimbatore vide Order No. 1591/1991, dated 16-6-1997. The appeal was filed against the order of the Commissioner (Appeals) in which he had allowed the Modvat credit availed on the documents not prescribed under Rule 57G to the respondents. The Tribunal in its order observed that in a number of similar cases w .....

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..... s are required to be furnished in the documents under which the goods are to move for Modvat purpose in terms of Notification 16/94 or any other Notification issued in this regard are there. In this view of the matter, the Tribunal upheld the order passed by the lower appellate authority. The Tribunal in its decision in this regard also followed the view taken in an earlier decision of the North R .....

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..... er Rule 57G . 4. In respectful compliance of the above direction of the Hon ble High Court, the following question of law is referred to the Hon ble High Court:- Whether the Tribunal is correct in extending the Modvat credit based on documents not prescribed under Rule 57G . 5. The Registry is directed to draw up a statement and submit the same to the Hon ble High Court along with the mater .....

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