IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH GCR No.16 of 2004 DATE OF DECISION: March 19, 2010 COMMISSIONER OF CENTRAL EXCISE, CHD. ...PETITIONER VERSUS M/S PRAGATI STEELS AND ANOTHER ...RESPONDENT CORAM: HON'BLE MR. JUSTICE ASHUTOSH MOHUNTA. HON'BLE MR. JUSTICE MEHINDER SINGH SULLAR. PRESENT: MR. H.P.S. GHUMAN, SR.STANDING COUNSEL FOR THE PETITIONER. NONE FOR THE RESPONDENT. ASHUTOSH MOHUNTA, J.(ORAL) The Customs, Excise & Service Tax Appellate Tribunal, New Delhi vide its order dated 4.8.2004, has referred the following question of law for adjudication by this Court:- “Whether the benefit of an exemption Notification which is dependent upon fulfillment of certain conditions, can be granted and benefit allowed to the assessee, even when the conditions, which must be fulfilled before the deemed credit can be taken, have not been fulfilled?” After hearing the counsel for the petitioner-Department, we are of the considered opinion that the the assessee would be entitled to deemed modvat credit on the basis genuine invoices which were 20 in number in the present case and would not be entitled to any credit against those invoices for which no declaration whatsoever had been mentioned . Thus, the question referred is answered in the aforementioned terms. (ASHUTOSH MOHUNTA) JUDGE March 19, 2010 (MEHINDER SINGH SULLAR) Gulati JUDGE