Customs, Excise and Gold Tribunal - Delhi
Cce, Meerut vs M/S. Marushi Electronics Pvt. Ltd. & ... on 5 January, 2001
ORDER
G.R.Sharma Revenue has filed the reference application stating that a point of law arises out of the Tribunal's findings that Modvat credit would be admissible on the strength of gate passes though issue before 1.4.94 and endorsed on or after 1.4.94 but before 30.6.94.
2. Arguing the case for Revenue Shri S.C.Pushkarna, Ld. DR. submits that similar view was taken by the Tribunal while deciding the admissibility of Modvat credit in the case of Hazi Mossa Patrawala. He submits that against that decision of the Tribunal Reference application was preferred which after consideration was allowed by the West Regional Bench after consideration was allowed by the West Regional Bench in the case of Hazi Moosa Patrawala reported in 1997(92)ELT.588. Ld. DR, therefore, submits that reference to the Hon'ble Allahabad High Court may be made on similar ground in the present case also.
3. Shri Vivek K.Mehta, Ld. Counsel appearing for the respondent submits that there is a minor clerical error in the order in-as-much as in place of 35C, 35G had been typed. Ld. Counsel has no objection why the matter is referred to the Hon'ble Allahabad High Court for their views.
4. I have heard the submissions of Ld. DR. I note that the Tribunal in the instant case had followed the decision of Hazi Moosa Patrawala. I further note that since in the case of Hazi Moosa Patrawala, the Tribunal had held that Modvat credit would be admissible on the strength of gate passes issued before 1.4.94 But Endorsed 1.4.93 upto 30.6.94. Since this issue stands referred to the Hon'ble Bombay High Court, I do not see any reason to disagree with the findings for reference to the Hon'ble Allahabad High Court. In the circumstances, the issue "Whether Modvat credit would be admissible on the strength of gate passes which were issued before 1.4.94 but were endorsed on or after 1.4.94".
5. In the above view of the matter, the reference application is allowed.
Order dictated in the open Court.