ORDER
G.R.Sharma
1. This is an application for reference to the Hon’ble High Court filed by the Revenue.
2. The facts of the case are that by the impugned order this Tribunal held that Modvat credit was admissible if taken on the strength of gate passes which were issued prior to 1.4.94 but were endorsed subsequently and credit thereon was taken before 30.6.94.
3. Arguing the case for Revenue Shri A.K.Jain, Ld. DR submits that similar issue was decided by the West Regional Bench at Bombay and that when the Department preferred an application requesting for referring the matter to the Hon’ble High Court in the case of CCE vs Moosa Hazi Patrawala reported in 1997 (92) ELT.588. The Tribunal allowed the request of the Department. He submits that in the instant case also the request may be allowed as the facts in the case are identical.
4. Shri Rajan Gupta, Ld. Chartered Accountant appearing for the respondent has no objection if the reference is made to the Hon’ble Delhi High Court.
5. I have heard the rival submissions. I note that based on the decision of the West Regional Bench in the case of Moosa Hiazi Patrawala the Tribunal had been consistently holding that Modvat credit could be taken on the strength of G.P.ls issued prior to 1.4.94 and used as valid documents upto 30.6.94. However, I find that after receipt of the request for reference from Revenue, the matter was examined afresh and it was noted that there was no clear indication on this issue in terms of Notification No.16/94 and therefore, it was held that a point of law arises. I do not see any reason to disagree with this view of the West Regional Bench. Following the ratio I hold that a point of law arises as under:
“Whether the gate passes issued before 1.4.94 and endorsed after this date are valid documents under Rule 57G of the Central Excise Rules, 44 for the purpose of availing the Modvat credit thereon.”
6. The reference application is allowed.
7. Order dictated in the open Court.