- (1.) The Customs, Excise & Gold (Control) Appellate Tribunal, New Delhi has referred the following question of law for opinion to this Court: Whether Gate Passes issued prior to 1-4-1994 but 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.A.), dated 30-3-1994 and would consequently become eligible for taking credit under the Modvat Scheme?
(2.) Briefly Stated the facts giving rise to the present reference are as follows: The short point involved in the appeal is as to whether the gate passes issued on or before 31-3-1994 and endorsed after the said date can be said to be valid documents for taking credit under Notification No. 16/94-C.E., dated 30-3-1994. The Department alleged that such documents were not prescribed under Notification No. 16/94, dated 30-3-1996. The Commissioner (Appeals) set aside the Assistant Collector's order and allowed the appeal of the assessee following the decision in the case of Moosa Haji Patrawala reported in , 1996 (83) E.L.T. 620 (Tri.) : 1996 (13) RLT 350. Against this order, the Department went in appeal before the CEGAT and the Tribunal rejected the appeal of the Department following the earlier decision in the case of Moosa Haji Patralwal Pvt. Ltd. reported in , 1996 (83) E.L.T. 620.
(3.) We have heard Sri Subodh Kumar appearing for the Revenue and Sri Gopal Verma appearing on behalf of the respondent-assessee. We are proceeding to decide the present. Reference on the basis of the record available before us and on the basis of the arguments advanced by the Counsel for the parties.;