IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION CENTRAL EXCISE APPLICATION NO.10 OF 2001 The Commissioner of Central Excise, and Customs, Pune-I, ICE House, 41-A, Sasson Road, ...Applicant. Opp. Wadia College, Pune-411 001. v. M/s. Nitin Pressings, W-206, ‘S’ Blocks, MIDC Bhosari, Pune – 411 026. ...Respondent. Mr.Suresh Kumar, adv. for the Applicant . Mr.S.P.Bhave , adv. For the Respondent. CORAM : F.I. REBELLO & J.H. BHATIA, JJ. DATED : 10TH JUNE, 2009 JUDGMENT: (Per J.H.Bhatia, J.) 1 The Commissioner of Central Excise has made this application to direct Customs, Excise and Gold (Control) Appellate Tribunal to make a reference on the following substantial question of law: “Whether GPI which is issued before 31.3.1994 but is endorsed after 1.4.1994 and certification regarding duty payment not signed and that challan is endorsed twice without putting date and in one case GPI endorsed for part quantity are valid documents for availing of modvat credit ?” The same question was raised in Central Excise Reference No.4 of 1997, the - 2 - Commissioner of Central Excise, Mumbai-I v. Moosa Haji Patrawala P. Ltd., which we have decided today in the affirmative. Therefore, for the reasons given in that judgment, we find no need to give any direction to make any reference. Therefore, this application stands dismissed. (J.H. BHATIA,J.) (F.I. REBELLO,J.)