TaxTMI 
TaxTMI 
1996 (10) TMI 279
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....a Haji Patrawala Pvt. Ltd. had taken Modvat credit on the basis of Gate Passes which were issued before 30-3-1994 but which were endorsed in their name at subsequent dates. The Department had maintained that such Gate Passes were not eligible documents in terms of Notification No. 16/94-C.E. (N.T.), dated 30-3-1994. The Tribunal observed that, in the impugned Notification, endorsed Gate Passes were also specified against Sr. No. 10 as authorised documents. The Tribunal observed that the facility to issue invoices which could be accepted as valid documents was given to the dealers only vide Notification 32/94, dated 4-7-1994. Therefore, a trader who had purchased the goods against a Gate Pass issued on or before 30-3-1994 could not have issu....
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....ion prescribes endorsed Gate Passes as valid documents, the stipulation that such endorsement should be made before 1-4-1994 cannot be disregarded. In other words, Gate Passes which are endorsed on a date later than on 1-4-1994 are not eligible documents, in the light of this Notification. He submitted that the Tribunal was required to interpret the Notification strictly and could not place too wide an interpretation thereon. Shri Loboto submitted that the Notification has been currently interpreted by the Tribunal and that there was no reason or ground on which a reference to the High Court was warranted. 5. We have examined our Tribunal Order No. 44-45/96-WRB keeping in view the submissions made by the Revenue. 6. The Modv....
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....to annexed and issued under the authority of the Central Board of Excise and Customs or the Central Excise Rules, 1944 specified in the corresponding entry in column (2) of the said Table for the purpose of the said rule : Provided that the documents have been issued before 1-4-1994 and the credit under the said rule has been taken on or before 30-6-1994. &n....
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....tatutes is to be interpreted strictly and literally. The strict construction of notification is that, in order to become legible documents, the endorsed gate pass must have been endorsed prior to the date 1-4-1994. It would, therefore, appear that under this Notification a gate pass issued prior to 1-4-1994 but endorsed after this date would cease to become eligible document. 8.  We are satisfied that a question of law does arise out of the order of the Tribunal which is required to be referred to the Hon'ble High Court. The question of law is framed as under :- "Whether gate passes issued prior to 1-4-1994 but endorsed after that date would fall under the coverage of entry No. 10 in the Table to the Notification No. 16/94-C.E. (....