Customs, Excise and Gold Tribunal - Delhi
C.C.E., Bhopal vs M/S S.K. Industries on 8 May, 2001
ORDER K.K. Bhatia, Member (T)
1. This matter relates to the availment of the modvat credit on the strength of the Gate Passes issued on or before 31.3.94 and endorsed after this date. The Revenue in their appeal have contended that vide Notfn. No. 16/94-CE (NT) dt. 30.3.94, credit was permissible on the strength of G.Ps issued on or before 31.3.94 and those endorsed prior to this date and not after this date. Therefore, the modvat credit on such endorsed Gate Passed after 31.3.94/1.4.94 is not admissible. I have heard Shri A.K. Jain, SDR for the Revenue. The respondents are not represented. It is observed that the Hon'ble Gujarat High Court in the case of C.C.E., Ahmedabad-I vs. Gujarat Medicraft (P) Ltd. reported in 2001 (42) RLT 475 (Guj.) have held that the modvat credit on such Gate Passes endorsed between 1.4.94 to 30.6.94 is admissible. The Hon'ble Gujarat High Court have further rejected the request of the Department for referring this question of law to them with the observation that "we do not find it necessary to issue any direction to the Tribunal to refer the question of law proposed for our decision".
2. In view of the above judgement of the Hon'ble Gujarat High Court, the Revenue appeal has no force and same is accordingly rejected.
(Announced the dictated in the Court)