IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH. GCR No.10 of 1999 Date of Decision:22.03.2010 Commissioner of Central Excise, Chandigarh ....Petitioner Versus M/s Punjab Iron and Steel Co.Limited ...Respondent CORAM:- HON'BLE MR. JUSTICE ASHUTOSH MOHUNTA. HON'BLE MR. JUSTICE MEHINDER SINGH SULLAR. Present: Mr.HPS Ghuman, Sr. Standing Counsel(Indirect Taxes), for the petitioner. None for the respondent. ASHUTOSH MOHUNTA, J. (ORAL) The Customs, Excise and Gold (Control) Appellate Tribunal has referred the following question of law for adjudication by this Court:- “Whether private challans other than the prescribed documents are valid for taking modvat credit under the Central Excise Rules,1944?” Learned counsel for the revenue has fairly acknowledged that the aforementioned question of law stands squarely answered by this Court in GCR No.5 of 1999, titled as Commissioner of Central Excise, Chandigarh Versus M/s Aarti Steels Ltd. decided on 11.3.2010 and GCR No.9 of 1999 titled as Commissioner of Central Excise, Chandigarh Versus M/s Pahwa Steel Tubes Ltd . decided on 19.3.2010, In view of the above, this reference is accordingly answered in favour of the assessee and against the revenue in the same terms as in aforementioned GCR Nos.5 and 9 of 1999. (ASHUTOSH MOHUNTA) JUDGE 22.3.2010 (MEHINDER SINGH SULLAR) AS JUDGE