1995 (5) TMI 114

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....d without cover of prescribed duty paying documents. (2) Whether the CEGAT is empowered to treat a document not prescribed under proviso to sub-rule (2) of Rule 57 of the Central Excise Rules, 1944, as duty paying documents. (3) Whether the CEGAT is empowered to grant relief which is not envisaged under the statue/Central Excise Rules." 2. When the case was taken up Shri S. Sachdeva, Ld. SDR at the outset submitted that in other cases also similar applications were moved by the Revenue proposing the said questions of law for reference to the High Court concerned but rejected. He produced the photo copy of the Reference Order No. 81-82/94-NRB, dated 29-12-1994. However, he submitted that what was urged in the said cases on beha....

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....osit of the amounts in question. Further taking up the main appeals we accept them in view of a catena of orders of this Tribunal on the above points with observation that it will be open to the proper officers concerned to take any further precaution as may be necessary". In questioning this decision, the Collector has referred to the provisions of Rule 57G(2) of Central Excise Rules, 1944 and contended that a thrice endorsed Gate Pass is not a valid duty paying document for the purpose of the said provision. We do not agree. What the sub-rule lays down is that no credit shall be taken unless the inputs are received in the factory under the cover of an invoice issued under Rule 52A on AR 1 or Bill of Entry or any other document as ma....

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....s decided was to reject the contention of the department that a thrice endorsed Gate Pass ceases to be evidence of the duty paid nature of the goods. A Gate Pass with two endorsements has been permitted to be acceptable as valid document. The additional third endorsement cannot take it out of that category, if the bona fide nature of the endorsements could be gone into by the authorities to satisfy themselves about the validity of the claim within the teams of the Tribunal order. No question of law has arisen in the matter. The questions framed in the application are academic in nature and are self evident. Thus, while the questions whether Modvat credit can be availed of on [duty] paying documents can only elicit the reply that it cannot b....