2000 (12) TMI 574

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....endorsed after that date would fall under the coverage of entry No. 10 in the table to the Notification. No. 16/94-C.E. (N.T.) dated 30-3-1994 and would consequently become eligible document for taking credit under the Modvat scheme." 2. I have examined the Final Order ibid and the present reference application. I have also heard ld. JDR Shri A.K. Jain for the applicant and ld. Consultant Shri B.N. Sharma for the respondents. 3. Ld. JDR submits that the above question of law had arisen before the Tribunal way back in 1996 in the case of Moosa Haji Patrawala and that the issue was decided in favour of the assessees as per order reported in 1996 (83) E.L.T. 620 (T). He further submits that the question of law which arose out of th....

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....he issue involved in the instant case is not the same as the issue involved in the case of Moosa Haji Patrawala. He prays for rejecting this application. 5. I have carefully examined the rival submissions. In the case of Moosa Haji Patrawala, the question of law which arose out of the final order was whether gate passes issued prior to 1-4-1994 but endorsed after that date would fall within the coverage of Entry No. 10 in the table annexed to Notification No. 16/94-C.E. (N.T.), dated 30-3-1994 so as to become an eligible document for the purpose of availment of Modvat credit under Rule 57A of the Central Excise Rules. I find that the said issue was held to be an arguable one and hence referred to the Mumbai High Court by a regular Ben....