1995 (4) TMI 171

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....pellant. Shri Kulvinder Singh, Advocate, for the Respondents. [Order per : Gowri Shankar, Member (T)]. - The Collector of Central Excise, Chandigarh has filed these two reference applications against the final order of this Tribunal. The contents of the two reference applications and the issue addressed by each of them, being identical, they are disposed of by this order. 2. The i....

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.... 3. The Collector was represented by Shri B.D. Bhagat, JDR in the first application and Shri YR Kilaniya JDR in the second application was not represented at the hearing. Both the D.Rs. reiterated the points in the reference applications. The applicant urged the following points that the instructions relating to limiting the number of endorsements issued by the Central Board of Excise & Cus....

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....it urges that the reference be made to the High Court as follows :- "Whether the CEGAT can, in exercise of its appellate powers override the instructions issued by the Central Govt. in exercise of its statutory powers delegated to by First proviso to sub-rule (2) of Rule 57G of the Rules and allow benefit of Modvat credit on the gate passes endorsed more than the permissible limit laid down by ....

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....) sub-rule 2 of 56G has to be appreciated. The proviso says, in essence that credit can only be taken on inputs covered by a gate pass R-1, a bill of entry or any other document has been prescribed by the Board evidencing the payment of duty on the inputs. Since the gate passes were already prescribed in the proviso, the question of the Board prescribing it would not arise. The sale challan has be....