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TMI Blog2009 (6) TMI 13X X X X Extracts X X X X X X X X Extracts X X X X ..... ve referred Notification. – Held that when the gate-passes were issued prior to 1.4.1994 and endorsed on or before 30th June, 1994, such document would be eligible for taking credit under the modvat scheme. - 4 OF 1997 - - - Dated:- 10-6-2009 - F.I. REBELLO J.H. BHATIA, JJ. Mr. Vijay Kantharia with Mr.Suresh Kumar, advs. For the Appellant. None for the Respondents. [Judgment per J. H. Bhatia, J.] - At the request of the Commissioner of Central Excise, the appellant, this reference was made by the Customs, Excise and Gold (Control) Appellate Tribunal (In short 'CEGAT') and the following question has been referred to this Court for consideration and decision. "Whether gate passes issued prior to 1.4.94 but endorsed after t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... In column No.3 to the Entry No.10 prescribed documents were endorsed gate passes/subsidiary gate-passes/certificates. Admittedly gates-passes were required to be issued by the manufacturer under the procedure then prevailing and as and when the purchaser of the inputs resold inputs to third party, he would make an endorsement on the gate-pass, which would authorise purchaser to take benefit of the credit of the duties paid on the goods. From the language of the said Notification, it is clear that benefit could be given if the documents would have been issued before the 1 st April and credit had been taken on or before 30 th June, 1994. From this it is clear that gate-passes could be issued before 1 st April, 1994 and the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... urt and Gujarat High Court has answered the reference against the Revenue. The learned counsel for the respondents points out that authority of Gujarat High Court has been followed by Punjab Haryana High Court in CCE, Commissionerate-I, Chandigarh v. Suraj Udyog 2002 (144) E.L.T. 293 (P H) as well as by Himachal Pradesh High Court in Commissioner of Central Excise v. Saras Poly Pack 2008 (232) E.L.T. 418 (H.P.). The learned counsel also pointed out that the Central Board of Excise Customs has issued Circular No.600/37/2001-CX dated 19 th November, 2001 wherein it is specifically stated that judgment of Gujarat High Court in the reference of M/s. Krishna Chemicals, Ahmedabad passed on 22.11.2000 wherein it was held th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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