9911796707
TMI Blog1999 (12) TMI 636X X X X Extracts X X X X X X X X Extracts X X X X ..... r to 1-4-1994 but endorsed after that date be treated as a valid document for taking Modvat credit under Entry No. 10 referring to Endorsed gate passes in the table to the Notification No. 16/94-CE issued on 30-3-1994? 2. The impugned order of the Tribunal had dismissed an appeal filed by the Department relying on the earlier decision of the Tribunal in the case of M/s. Moosa Haji Patrawala Pvt. Ltd. v. Commissioner of Customs, Mumbai reported in 1996 (83) E.L.T. 620 wherein the Tribunal had held that Modvat credit can be taken on the strength of GP 1 issued before 1-4-1994 but endorsed subsequently and the credit was taken before 30-6-1994. 3. Ld. SDR Shri Mewa Singh had submitted that the Tribunal had been allowing Reference Applic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion by the Central Government should be by Notification in the Official Gazette. Notification No. 16/94-C.E. (N.T.), dated 13-3-1994 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-C.E. (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 a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re issued or were endorsed before 1-4-1994. In a large number of judgments the manner and method of interpretation of taxing statutes has been discussed. The consensus is that taxing statute is to be interpretted strictly and literally. The strict construction of notification is that, in order to become eligible 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 prior to 1-4-1994 but endorsed after this date would cease to become eligible document. 6. We are satisfied that a question of law does arise out of the Tribunal decision which is required to be referred to the Hon ble High Court on the lines of the question of law, framed above ..... X X X X Extracts X X X X X X X X Extracts X X X X
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