1999 (11) TMI 322

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.... in 1996 (83) E.L.T. 620 (Tribunal) and the benefit of Modvat credit was extended to the Gate passes issued before 30-3-1994 and endorsed thereafter. He submits that in the case of Moosa Haji Patrawala Pvt. Ltd. (Supra), the Tribunal vide Order No. 3406/96-WZB, dated 7-10-1996, 1997 (92) E.L.T. 588 (Tribunal) made a reference to the Hon'ble High Court of Bombay. He submits that the application be allowed. 3.  Heard learned J.D.R. and perused the Reference application. 4.  This reference application has been filed by the Revenue seeking a reference to be made to the Hon'ble High Court referring the following questions of law for their valuable plea:  "Whether GP-I endorsed after 31-3-1994 but on which credit taken on ....

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....by the Central Government should be by Notification in the Official Gazette. Notification No. 16/94-C.E. (N.T.), dated 30-3-1994 was, therefore, issued enumerating the documents prescribed as original documents and referring file number and the date of the order under which 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-CE (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 t....