Endorsed invoices and Modvat credit under Rule 57G were referred to the High Court for determination.

The Tribunal directed preparation of the statement of facts and transmission of the record to the High Court for determination of the referred question on whether endorsed invoices could support Modvat credit under Rule 57G of the Central Excise Rules, 1944. The operative subject-matter is the admissibility of credit based on endorsed invoices, with the High Court to answer the legal reference on that issue.

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Outcome: The Tribunal directed preparation of the statement of facts and transmission of the records to the High Court for answering the referred question on whether endorsed invoices could form the basis for Modvat credit under Rule 57G of the Central Excise Rules, 1944.

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