1999 (9) TMI 368

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....nufacturer of the gods, is admissible on not. 2. The Tribunal held that the Modvat credit is clearly admissible in terms of Notification 16/94. Hence the appeal was allowed with consequential relief to the respondents herein. 3. The present application has been filed by the Revenue that a question of law arises as follows :- "Whether subsidiary certificate in lieu of GPIs issued after 1-4-1994 would fall under the coverage of Entry number 10 in the table to the Notification No. 16/94-C.E. (NT), dated 30-3-1994 and would subsequently become eligible document for taking credit under the Modvat Scheme?" 4. In order to appreciate the contention of the Revenue whether a question of law arises or not, I reproduce below ....

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....5/94. In this connection, he has drawn attention of the Bench to ground No. 1 of the respondents' appeal before the Tribunal. 7. Learned JDR, Shri T.A. Arunachalam in support of the Reference Application submits that the question involved herein is akin to the endorsed gate pass issued after 1-4-1994, although the original gate pass had been issued before 1-4-1994. That question, he submits has been referred to the High Court of Bombay by West Regional Bench in the case of CCE, Mumbai-I v. Moosa Haji Patrawala reported in 1997 (92) E.L.T. 588 (Tribunal). On the same lines, he submits this question may also be referred although relates to subsidiary gate passes, to the concerned High Court, namely High Court of Punjab & Haryana at Ch....