2006 (7) TMI 230

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.... (Control) Appellate Tribunal, New Delhi, has referred the following two questions for the opinion of this Court :- (i) Whether the Endorsed Gate-pass issued/endorsed after 1-4-94 can be considered as a valid document for availments of Modvat credit under Notification 16/94-CE(NT) dated 30-3-94 issued u/r. 57G(2) of Central Excise Rules? (ii) Whether the CEGAT is empowered to tre....

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....availment of credit of duty paid on excisable goods used as inputs in the manufacture of final products. Rule 57G prescribed procedure to be followed by the manufacturer intending to take such credit. The Ministry, from time to time, issued instructions prescribing certain documents under the proviso to Rule 57G. On 1-3-1994, vide Notification No. 4/94-C.E. (N.T.), the proviso was amended stipulat....

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....entral Board of Excise and Customs or, the Central Excise Rules, 1944 specified in the corresponding entry in column (2) of the said Table for the purpose of the said rule : Provided that the documents have been issued before 1-4-1994 and the credit under the said rule has been taken on or before 30-6-1994. 1 to 9 xxxxxxxxxxxx xxxx xxxx xxxx 10 (i)F. No. 263/88-CXB, dated 23rd Ja....