1999 (12) TMI 810

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.... 2.  The issue involved is whether gate passes issued before 1-4-1994 and endorsed after that date were valid duty paying documents for taking Modvat credit. The Tribunal had followed its earlier decision in Moosa Haji Patrawala reported in 1996 (83) E.L.T. 620 while dismissing Department's appeal. 3. Ld. JDR Shri M.M. Dubey appearing for the applicant Commissioner in the Reference Application has submitted that the Tribunal has on earlier occasions allowed such applications. He submitted that in the case of M/s. Moosa Haji Patrawala itself, the Tribunal had allowed a reference of the same point of law to the Hon'ble Bombay High Court as per Order No. 3506/96-WZB, dated 7-10-1996 as reported in 1997 (92) E.L.T. 588. Accordingly ld. ....

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.... the Proviso was amended, stipulating that such prescription by the Central Government should be by Notification in the Official Gazette. Notification No. 16/94-C.E. (N.T.), dated 13-3-1994 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-C.E. (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 Co....