1999 (12) TMI 206

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....rsed subsequently on or after 1-4-1994. The Department had taken the view that such documents were not valid documents for taking Modvat credit under Notification No. 16/94 dated 30-3-1994. 2. In the Reference Application, it has been stated that the decision of the Tribunal in M/s. Moosa Haji Patrawala case [1996 (83) E.L.T. 620 (T) = 1996 (64) ECR 125] had not been accepted by the Department and the Tribunal had already accepted a Reference Application against the said order. 3. Ld. DR Shri K. Panchatcharam appearing for the applicant Collector, reiterates the Departments submissions contained in the Reference Application on the lines above and prays for reference of the following question of law to the Hon'ble Punjab and ....

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.... the various documents were initially prescribed to be original documents. The Notification and the two entries of the Table which are relevant to the disposal of this application are reproduced below :- "Notification No. 16/94-C.E. (N.T.), dated 30-3-1994. - In exercise of the powers conferred by rule 57G of the Central Excise Rules, 1944 the Central Government hereby prescribes the documents specified in Column (3) of the Table hereto 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 t....