GCR No.7 of 1999 -1- IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH GCR No.7 of 1999 DATE OF DECISION: March 11, 2010 COMMISSIONER OF CENTRAL EXCISE, CHD. ...PETITIONER VERSUS M/S J.K. LEATHERITE LTD. & OTHERS ...RESPONDENTS CORAM: HON'BLE MR. JUSTICE ASHUTOSH MOHUNTA. HON'BLE MR. JUSTICE MEHINDER SINGH SULLAR. PRESENT: MR. GURPREET SINGH, SR. STANDING COUNSEL FOR THE PETITIONER. NONE FOR THE RESPONDENT. ASHUTOSH MOHUNTA, J.(ORAL) The question involved in this petition is whether MODVAT credit on the strength of Gate passes issued prior to 1.4.1994, but endorsed thereafter, upto 30.6.1994, would be valid documents for availment of credit under notification No.16[94-CE(NT)] dated 30.3.1994. the Tribunal has taken a view against the Revenue. Learned counsel for the Revenue fairly stated that the same view has been taken by the High Court of Gujarat in its judgement dated 22.11.2000, in Reference Application No.16 of 2000, titled as Commissioner of Central Excise, Ahmedabad-I vs. Gujarat Medicraft Pvt. Ltd. It is further pointed out that the view taken by the Gujarat High Court has been accepted by the Department. Circular dated 19.11.2001, has been issued by the Department, which has been noticed by the Tribunal in its order reported in 2004(177) E.LT. 807 (Tri.-Del.) titled Finmac Systems GCR No.7 of 1999 -2- Ltd. vs. Commissioner of Central Excise, Delhi-II. In view of the above discussion, this reference is dismissed. (ASHUTOSH MOHUNTA) JUDGE March 11, 2010 (MEHINDER SINGH SULLAR) Gulati JUDGE