IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION CENTRAL EXCISE APPEAL NO.34 OF 2004 Union of India Through Commissioner of Central Excise, Mumbai-I, Nav Bharat Chambers, 4th floor, Ranade Road, Dadar, Mumbai-40 028 ...Appellant. v. M/s.F.K.Electronics, Jondhali Baug, Makhmali Talao, Bombay Agra Road, Thane. ...Respondents. Mr.A.S.Rao, adv. for the Appellant. None for the Respondent. CORAM : F.I. REBELLO & J.H. BHATIA, JJ. DATED : 10TH JUNE, 2009 JUDGMENT: (Per J.H.Bhatia, J.) 1 In this appeal preferred at the behest of the Revenue, appeal was admitted on the following substantial questions of law: “1) Whether the gate passes issued prior to 1.4.1994, endorsed after that date would fall under the coverage of Entry No.10 of Table to the Notification No.16/94 CE (NT), dated 30.3.1994 and would consequently became eligible for taking credit under MODVAT Scheme ?” “2) That after introducing the invoice system w.e.f. 1.4.1994 for removal of excisable goods from the factory, the MODVAT Credit taken on the endorsed gate passes, which - 2 - were endorsed after 1.4.1994, is not correct in terms of Notification No. 16/94-CE(NT), dated 30.4.1994, which envisages that an endorsed gate pass is a valid document for the purposes of Rule 57-G of Central Excise Rules, provided the same has been endorsed before 1.4.1994 and the credit has been taken on /or before 30.6/1994 ?” “3) That when in the present case, the assessee had availed the MODVAT Credit on the basis of the endorsed gate passes, admittedly endorsed after 1.4.1994, whether the same are valid duty paying documents for availing MODVAT Credit in view of Notification No. 16/94-CE(NT), dated 30.3.1994. In view of this position, whether the Tribunal is right in dismissing the appeal of the Revenue Department ? 2 On perusal of these three questions, it would appear that the main question to be decided is the question no.1 and other two questions are consequential in nature . The question similar to quesion no.1 was involved in Central Excise Reference No.4 of 1997, The Commissioner of Central Excise, Mumbai-I v. Moosa Haji Patrawala P. Ltd. which we have decided today only in the affirmative. For the reasons set out in the said judgment, we hold that when the gate-passes were issued prior to 1.4.1994 and endorsed on or before 30th June, 1994, such document would be eligible for taking credit under the modvat scheme. - 3- 3 In view of this, appeal stands dismissed. (J.H. BHATIA,J.) (F.I. REBELLO,J.)