Modvat credit on attested photocopies of endorsed gate passes raised a bona fide question of law for reference.

Attested photocopies of endorsed gate passes were treated as potentially admissible for Modvat credit in light of the Board's circulars and the amended Rule 57G. The authority noted that the circular, though issued to address loss or misplacement of originals, appeared to expand the class of eligible documents to include such photocopies. On that basis, it held that a bona fide question of law arose from the Tribunal's order and that the reference application was maintainable; four questions of law were referred to the High Court.

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Issues: Whether questions of law arose from the Tribunal's order so as to justify reference to the High Court.

Analysis: The application concerned admissibility of attested photocopies of endorsed gate passes for Modvat credit during the relevant period, in the context of the Board's circulars and the amended Rule 57G. The order records that the circular issued by the Central Board of Excise and Customs, though intended to address loss or misplacement of originals, appeared to have expanded the category of eligible documents to include attested photocopies of endorsed gate passes. On that basis, the authority found that a bona fide question of law arose from the Tribunal's order.

Conclusion: The Reference Application was maintainable and the four questions of law were referred to the High Court.

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