IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH. GCR No.31 of 2000 Date of Decision:29.03.2010 M/s J.C.T. Limited ....Petitioner Versus C.C.E., Chandigarh ...Respondent CORAM: HON'BLE MR. JUSTICE ASHUTOSH MOHUNTA. HON'BLE MR. JUSTICE MEHINDER SINGH SULLAR. Present: Mr.Vinod Kumar Aggarwal and Mr.Amardeep Singh, Advocates, for the petitioner. Mr.HPS Ghuman, Senior Standing Counsel, for the respondent. **** ASHUTOSH MOHUNTA, J. (ORAL) The Customs, Excise and Gold (Control) Appellate Tribunal, New Delhi, has referred the following question of law for adjudication by this Court:- “Whether in the facts and circumstances in the case the Tribunal is correct in law in holding that attested copies of gate passes are not acceptable for allowing modvat credit even when Board's Circular No.40/82 dated 30.11.82 and 44/86 dated 29.10.86 allowed the same and were operative during the period in question?” This very question was also the subject matter of decision in GCR No.7 of 1999 titled as Commissioner of Central Excise, Chandigarh Versus M/s J.K.Leatherite Ltd. and others. In view of the above, this reference is also decided in the same terms as GCR No.7 of 1999 titled as Commissioner of Central Excise, GCR No.31 of 2000 --2-- Chandigarh Versus M/s J.K.Leatherite Ltd. and others. (ASHUTOSH MOHUNTA) JUDGE March 29, 2010 (MEHINDER SINGH SULLAR) seema JUDGE