Ashutosh Mohunta, J. - (1.) THE Revenue has filed the present reference petition under Section 35H(1) of the Central Excise Act, 1944 against the order Annexure P3 passed by the Customs, Excise and Gold (Control) Appellate Tribunal, New Delhi (for short to be referred as the 'CEGAT'), dated May 10, 2000.
(2.) THE petitioner has prayed that the following question arises out of the order of the Tribunal - "Whether Modvat credit is eligible on the invoices which does not contain full particulars, such as, Assessee notificationble value, which is required as per Notification No. dated 4 -7 -1994 - Briefly, the facts are that the respondent M/s. J.R. Engineering Works are engaged in the manufacture of forklifter, excavator & tractors falling under Chapter 84 & 87 of the Central Excise Tariff Act, 1985. Respondent No. 1 took Modvat credit of Rs. 1,67,909.50 on the basis of various invoices. The adjudicating authority issued show cause notices to the respondent and ultimately, vide order dated November 16, 1975 the Additional Commissioner disallowed the Modvat credit availed of by respondent No. 1 on the ground that the assessable value of the goods in respect of invoices at Serial Nos. 1 to 5 had not been given.
(3.) M /s. J.R. Engineering Works filed an appeal. The Commissioner (Appeals) Central Excise dismissed the appeal vide order dated November 18, 1999, Annexure P2, upholding the order of the Additional Commissioner, Customs and Central Excise, Chandigarh dated November 16, 1995.;