1998 (7) TMI 368

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....r the Respondents. [Order per : G.A. Brahma Deva, Member (J)]. -  One of the issues involved in this case is whether Modvat credit is admissible on GP 1 issued before 1-4-1994 but endorsed after 1-4-1994. 2. This reference application is filed by the Revenue requesting to refer the following questions on the ground that they arise out of the Final Order No. A/34/98-NB, dated 8-1....

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....0 (Tribunal)] of the Hon'ble Tribunal in the case of M/s. Moosa Haji Patrawala Pvt. Ltd. v. C.C.E., Mumbai-I relied by the Hon'ble Tribunal was not accepted by the Department. The Department had preferred a reference application against the above said CEGAT order. The Hon'ble CEGAT (Bombay) was pleased to refer the matter to Hon'ble High Court vide Order No. 3506/96-WZB, dated 7-10-1996 reported i....

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....that the Tribunal has referred the same issue in the case of Moosa Haji Patrawala [1997 (92) E.L.T. 588]. It was also submitted by him that since then Tribunal has been consistently referring the issue to the High Court for its considered opinion. 5. After hearing and on perusal of the record, following the precedent referred to above, we are referring the following question to the High Co....