TaxTMI 
TaxTMI 
2001 (1) TMI 379
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....espondent. [Order]. - The Revenue has filed the above application for reference of the following questions stated to have arisen out of Final Order No. A/103/97-NB, dated 6-1-1997. (i) Whether the Modvat credit can be taken on the original copies of the invoices under Rule 57G read with Notification No. 23/94-C.E. (N.T.), dated 20-5-1994 and Rule 52A of the Central Excise Rules....
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....credit of Rs. 42,515/- on the strength of original invoice, availed credit of Rs. 17,733/- on the basis of GP1s issued prior to 1-4-1994 but endorsed subsequent to that date and availed credit of Rs. 38,625/- on fire bricks. A show cause notice was issued proposing denial of credit on the grounds that endorsed gate passes are not valid duty paying documents for the purpose of taking credit, that c....
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....tablished to the satisfaction of the Assistant Collector that the duplicate has been lost in transit, in which case credit can be taken on original invoices. In view of this position, a question of law arises for reference and hence I refer question No. 1 as framed by the Revenue to the Hon'ble Delhi High Court. 5. Reference applications raising question No. 2 have already been allowed by ....