2000 (7) TMI 722

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....bu, DR, for the Respondent. [Order]. - This Reference Application has been filed by the applicant against the Final Order of the Tribunal No. A/941/97-NB(SM), dated 28-11-1997 dismissing an appeal filed by them against the order passed by the Collector (Appeals), Chandigarh, dated 20-9-1994. 2. The following questions of law are sought to be referred to the Hon'ble High Court of Punj....

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....re was no change in 1st proviso to Rule 57G(2). (D) Whether in the facts and circumstances the Tribunal is correct in law in holding that the order of Assistant Commissioner is not vitiated because the Assistant Commissioner did not travel beyond the scope of show cause notice". 3. Arguing the Reference Application, ld. Counsel Shri Jitender Singh submitted that a question had been rais....

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....uments for taking credit. Ld. Counsel claims that pursuant to the said power vested in the CBEC, the CBEC had issued a Circular (published at T-36, Volume 26 E.L.T. 1986) by which it had been provided that attested photocopies of original GP1s would also be eligible documents for taking Modvat credit. It had also set out the procedure to be followed by the assessee for claiming Modvat credit on th....

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...., ld. JDR submits that the first proviso to Rule 57G(2) had empowered the CBEC to prescribe 'any other documents' other than the three documents mentioned in the Rule viz., GP 1, AR 1 and Bill of Entry for purpose of availing Modvat credit. The CBEC Circular relied on by the applicants had not prescribed any new document but had only laid down a procedure for allowing Modvat credit when an assesse....