IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH GCR No.14 of 2004 DATE OF DECISION: March 17, 2010 COMMISSIONER OF CENTRAL EXCISE, CHD. ...PETITIONER VERSUS M/S JREW STEELS LTD. & ANOTHER ...RESPONDENT CORAM: HON'BLE MR. JUSTICE ASHUTOSH MOHUNTA. HON'BLE MR. JUSTICE MEHINDER SINGH SULLAR. PRESENT: MR. KAMAL SEHGAL, SR. STANDING COUNSEL FOR THE PETITIONER. MR. DINESH KUMAR, ADVOCATE FOR THE RESPONDENT. ASHUTOSH MOHUNTA, J.(ORAL) The Customs, Excise and Gold (Control) Appellate Tribunal, New Delhi (for short 'the Tribunal) has referred the following question of law for adjudication by this Court:- “Whether in the facts and circumstances of the case the Tribunal was right in holding that the benefit of deemed Modvat credit can be taken by the assessee on the strength of invoices even when it does not contain any declaration by the input manufacturer to the effect that the duty liability has been discharged under Rule 96AP(3)?” This very question stands squarely covered by the decision in GCR No.8 of 1999, titled as Commissioner of Central Excise, Chandigarh vs. M/s Stelko Strips Ltd. and others, decided on 11.3.2010. This reference is also disposed of in the same terms as GCR No.8 of 1999. (ASHUTOSH MOHUNTA) JUDGE March 17, 2010 (MEHINDER SINGH SULLAR) Gulati JUDGE