IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH. GCR No.5 of 2000 Date of Decision:22.03.2010 Commissioner of Central Excise, Chandigarh ....Petitioner Versus M/s Electrotech Engg. & Ors. ...Respondents CORAM:- HON'BLE MR. JUSTICE ASHUTOSH MOHUNTA. HON'BLE MR. JUSTICE MEHINDER SINGH SULLAR. Present: Mr.Gurpreet Singh, Sr. Standing Counsel(Indirect Taxes), for the petitioner. None for the respondents. ASHUTOSH MOHUNTA, J. (ORAL) The Tribunal has referred the following question of law for adjudication by this Court:- “Whether G.P. is issued on or before 31.3.94 but endorsed after that date i.e. 31.3.94 would fall under the coverage of entry No.10 in the table to the Notification No.16/94-CE(N.T.) dt.30.3.94 and would consequently become eligible document for taking credit under the Modvat Scheme?” The aforementioned question of law stands squarely answered by this Court in GCR No.8 of 1999 decided on 11.03.2010 titled as Commissioner of Central Excise, Chandigarh Versus M/s Stelko Strips Ltd. and GCR No.9 of 2001 decided on 18.3.2010 titled as Commissioner of Central Excise, ChandigarhVersus M/s Him Cylinder (P) Ltd. In view of the above, this reference is accordingly answered in favour of the assessee and against the revenue. (ASHUTOSH MOHUNTA) JUDGE March 22, 2010 (MEHINDER SINGH SULLAR) AS JUDGE