2000 (4) TMI 268

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....cate, for the Respondents. [Order]. -  This reference application is filed by the Revenue to refer the following questions on the ground that question of law arises with reference to Order No. A/353/97-NB(SM), dated 30-6-1997. "1. Whether Modvat credit can be allowed by the CEGAT on the strength of endorsed gate passes, which were invalid documents after 31-3-1994 as per Notification....

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.... Tribunal can arrogate to itself the power of prescribing documents for which under the law, the appropriate authority has been specified, and allow Modvat credit on a document not prescribed by such authority under Rule 57-G(2) of the Central Excise Rules, 1944?" STATEMENT OF FACTS The respondents are engaged in the manufacture of M.S. Ingots falling under sub-heading No. 7206.90 of the Sch....

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.... Sumit K. Das, ld. JDR, appearing for the revenue submitted that the view taken by the Tribunal in the case of M/s. Moosa Hazi Patrawala was not acceptable to the department and in fact the department has filed a reference application in that case and same has been referred to the High Court of Mumbai for its opinion. Following the same subsequently the Tribunal has been referring the matter on th....