2009 (9) TMI 658

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..... a valid document when Rule 57E was not in existence during material time - Whether, in the facts and circumstances of the case, the Tribunal was in error in holding that the assessee was entitled to take modvat credit on the basis of the supplementary invoices and certificates under Rules 57E during April 2000 to August 2000 - Under Section 35-G of the Central Excise Act, which came into force wit .....

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..... ribunal)] on the file of Customs, Excise Service Tax Appellate Tribunal, South Zonal Bench, Chennai with a request to direct the Tribunal to state the case and refer the matter to decide the following question of law : 1. Whether the clause (I) to Rule 57AE of the Rules introduced by the Notification No. 51/2000-C.E. (N.T.), dated 29-8-2001 is clarificatory and procedural in nature and has re .....

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..... espect of the order passed by the Tribunal prior to 1st July 2003 only. 3. In this case, the order impugned is passed subsequent to 1-7-2003. Hence, the reference case cannot be maintained as per the statute. Further, on facts also, the learned counsel appearing for the appellant submits that the issue involved in this case is covered against the revenue in the case of Commissioner of Central Ex .....

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