{"id":86456,"date":"1999-12-21T00:00:00","date_gmt":"1999-12-20T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/commissioner-of-c-ex-vs-gautam-metal-works-on-21-december-1999"},"modified":"2017-03-02T16:22:47","modified_gmt":"2017-03-02T10:52:47","slug":"commissioner-of-c-ex-vs-gautam-metal-works-on-21-december-1999","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/commissioner-of-c-ex-vs-gautam-metal-works-on-21-december-1999","title":{"rendered":"Commissioner Of C. Ex. vs Gautam Metal Works on 21 December, 1999"},"content":{"rendered":"
Customs, Excise and Gold Tribunal – Delhi<\/div>\n
Commissioner Of C. Ex. vs Gautam Metal Works on 21 December, 1999<\/div>\n
Equivalent citations: 2000 (117) ELT 387 Tri Del<\/div>\n<\/p>\n
<\/pre>\n
ORDER<\/p>\n
A.C.C. Unni, Member (J)<\/p>\n
1. This is a Reference application filed by the Commissioner Central Excise, Chandigarh against the Final Order No. A\/426\/98-NB, dated 5-5-1998 by which the Tribunal had rejected the Departmental appeal. The matter relates to the availability of Modvat credit to a manufacturer on the strength of GP is issued prior to 1-4-1994 but endorsed subsequently on or after 1-4-1994. The Department had taken the view that such documents were not valid documents for taking Modvat credit under Notification No. 16\/94 dated 30-3-1994.\n<\/p>\n
2. In the Reference Application, it has been stated that the decision of the Tribunal in Moosa Haji Patrawala case [1996 (83) E.L.T. 620 (T) had not been accepted by the Department and the Tribunal had already accepted a Reference Application against the said order.\n<\/p>\n
3. Ld. DR Shri K. Panchatcharam appearing for the applicant Collector, reiterates the Departments submissions contained in the Reference Application on the lines above and prays for reference of the following question of law to the Hon’ble Punjab and Haryana High Court Chandigarh :\n<\/p>\n
 “Whether gate passes issued prior to 1-4-1994 but endorsed on or 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.), dated 30-3-1994 and would consequently become eligible document for taking credit under the Modvat Scheme?”\n<\/p>\n
4. None appeared for the respondents.\n<\/p>\n
5. It is observed that the Tribunal has in similar cases accepted the Reference Application filed by the Department. Following the said practice, I allow the Reference Application. The following statement of case is made for reference to the Hon’ble High Court.\n<\/p>\n
STATEMENT<\/p>\n
The Modvat Scheme was first introduced in March, 1986 vide incorporation of Rules 57A to 57] in the Central Excise Rules, 1944 to permit availment of credit of duty paid on excisable goods used as inputs in the manufacture of final products. Rule 57G prescribed the procedure to be observed by the manufacturer intending to take such credit.\n<\/p>\n
The Ministiy 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, 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 :-\n<\/p>\n
“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 Column (3) of the Table hereto annexed and issued under the authority of the Central 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:\n<\/p>\n
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.<\/p>\n
\n                                     TABLE\n__________________________________________________________________________\nS.No.        Authority of the CBEC or         Documents\n             the Central Excise Rules,\n             1944<\/span>\n__________________________________________________________________________\n1.                     2.                        3.\n__________________________________________________________________________\n1to 9        xxxxxxxxxx                       xxxxxx\n10.         (i) F.No. 263\/88-CX 8, dated    Endorsed gate passes\/sub\n             23rd January, 1989             sidiary gate passes\/certificate.\n            (ii) F.No. 263\/19\/89-CX. 8,\n             dated17th April, 1989\n            (iii)F.No. B-22\/88\/86-TRU,\n             dt. 10th April, 1986.\n11.          xxxxxx                           xxxxxx\n12.         Rule 52A (\"as it stood before   Gate Dass issued under\n            1st April. 1944)                Rule 52A, as it stood\n                                            before 1-4-1994 13.\n            xxxxxx                          Xxxxxx\n__________________________________________________________________________\n \n\n<\/pre>\n
The Proviso to the Notification states that the authorised documents enumerated in the Table thereunder had to be issued before 1-4-1994. No gate passes could be issued after this date since the very institution ceased to exist with effect from 1-4-1994 in view of the amendment of Rule 52A.\n<\/p>\n
The facility of endorsing gate pass co-existed with gate pass. Therefore, the endorsed gate pass in order to derive benefit of this Notification should also have been issued before 1-4-1994. In other words this Notification would cover only those gate passes which were issued or were endorsed before 1-4-1994.\n<\/p>\n
In a large number of judgments the manner and method of interpretation of taxing statute has been discussed. The consensus is that taxing statute is to be interpreted strictly and literally. The strict construction of notification is that, in order to become eligible documents, the endorsed gate pass must have been endorsed prior to the date 1-4-1994. It would therefore appear that under this Notification a gate pass prior to 1-4-1994 but endorsed after this date would cease to become eligible document.”\n<\/p>\n
6. I am satisfied that a question of law does arise out of the Tribunal which is required to be referred to the Hon’ble High Court on the lines of the Question of Law, framed above.\n<\/p>\n
7. The Registry may send the necessary papers along with this order to the High Court. The registry may also enclose herewith a copy of the Notification No. 16\/94-C.E. (N.T.), dated 30-3-1994 for appropriate consideration by the High Court.\n<\/p>\n
8. The Reference Application is disposed of in the above terms.<\/p>\n","protected":false},"excerpt":{"rendered":"
Customs, Excise and Gold Tribunal – Delhi Commissioner Of C. Ex. vs Gautam Metal Works on 21 December, 1999 Equivalent citations: 2000 (117) ELT 387 Tri Del ORDER A.C.C. Unni, Member (J) 1. This is a Reference application filed by the Commissioner Central Excise, Chandigarh against the Final Order No. A\/426\/98-NB, dated 5-5-1998 by which […]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[41,33],"tags":[],"class_list":["post-86456","post","type-post","status-publish","format-standard","hentry","category-customs-excise-and-gold-tribunal-delhi","category-tribunal"],"yoast_head":"\nCommissioner Of C. 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