COMMISSIONER OF C. EX. Vs. GAUTAM METAL WORKS

JUDGEMENT

(1.) THIS is a Reference application filed by the Commissioner Central Excise, Chandigarh against the Final Order No. A/426/98 -NB, dated 5 -5 -1998 by which the Tribunal had rejected the Departmental appeal. The matter relates to the availability of Modvat credit to a manufacturer on the strength of GP is issued prior to 1 -4 -1994 but endorsed subsequently on or after 1 -4 -1994. The Department had taken the view that such documents were not valid documents for taking Modvat credit under Notification No. 16/94 dated 30 -3 -1994.

(2.) IN the Reference Application, it has been stated that the decision of the Tribunal in Moosa Haji Patrawala case [1996 (83) E.L.T. 620 (T) had not been accepted by the Department and the Tribunal had already accepted a Reference Application against the said order.

(3.) LD . DR Shri K. Panchatcharam appearing for the applicant Collector, reiterates the Departments submissions contained in the Reference Application on the lines above and prays for reference of the following question of law to the Hon'ble Punjab and Haryana High Court Chandigarh :