CCE, CHANDIGARH Vs. MODI SALES

JUDGEMENT

(1.) THE adjudicating authority had disallowed modvat credit or Rs. 28,911/ - taken by the respondents on the strength of gate pass issued before 1.4.94 and endorsed after that date, on the ground that the said document was not a valid duty -paying document for the purpose of availment of modvat credit. The credit had been taken before 30.6.94. In the appeal filed by the assessee against the order of adjudication, the Commissioner (Appeals) allowed the credit, holding that a gate pass issued before 1.4.94 but endorsed after that date was a valid document under Rule 57G of the Central Excise Rules for the purpose of availment of modvat credit in terms of Notification No. 16/94 -CE(NT) dated 30.3.94. The lower appellate authority passed its order by following the decision of this Tribunal in the case of Moosa Haji Patrawala Pvt. Ltd. Vs. CCE Bombay [1996 (13) RLT 350 (CEGAT -WRB)]. The present appeal of the Revenue is against the order of the lower appellate authority.

(2.) EXAMINED the records and heard both sides.

(3.) LD . JDR, Sh. A.K. Jain, representing the appellant, submits that the question whether any gate pass issued before 1.4.94 but endorsed after that date is a valid duty -paying document for the purpose of availment of modvat credit on inputs upto 30.6.94 has been referred to various High Courts and, therefore, the decision of the Tribunal in Moosa Haji (sic) (supra) may not (sic) to be final and binding. In this view of the matter, he prays for a fresh look at the issue and a decision on merits. On the other hand, the representative of the respondents, Sh. K.I. Mathew submits that the Hon'ble High Court of Gujarat has already answered the issue in favour of the assessee in a reference from this Tribunal. He has cited the High Court's decision as reported in 2001 (42) RLT 475 (Guj). He, therefore, prays for upholding the order of the Commissioner (Appeals).