1998 (5) TMI 209

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....DR, for the Appellant. Mrs. L. Maithili, Advocate, for the Respondents. [Order per : U.L. Bhat, President]. - These are applications filed under Section 35G, of Central Excise Act, 1944 seeking reference to the jurisdictional High Court of the following questions : (1) "Whether the Hon'ble CEGAT is correct in extending Modvat credit based on documents not prescribed under Rule 57G....

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....redit shall be taken unless the input is received in the factory under the cover of an invoice issue under Rule 52A or 100E or triplicate copy or a Bill of Entry certificate issued by an Appraiser of Customs or any other document which may be prescribed by the Central Govt. by notification in this behalf, evidence in payment of duty in this regard. 3.   The stand of the department is that ....

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....ove provison or by any subsequent order of the Government or the Board. Though the Asst. Collector held against the assessee, the Commissioner (Appeals) took a view in favour of the assessee and appeals were filed by the department before the Tribunal and the appeals were dismissed. The dismissal of these appeals has given rise to these applications. 4.  The Tribunal acted on the earlier d....

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....Appeal Nos. E/611/96 & E/610/96 and these appeals were also dismissed following the decision of the Calcutta Bench. The department also filed reference application in these two appeals as E/122/97 and E/121/97 and these have been dismissed in reference Order Nos. 50 & 51/98, dated 23-2-1998. Two more appeals against the same assessee and two more reference applications against the same assessee me....