GCR No.5 of 2002 -1- IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH GCR No.5 of 2002 DATE OF DECISION: March 11, 2010 COMMISSIONER OF CENTRAL EXCISE, CHD. ...PETITIONER VERSUS M.S MONTARI INDS. LTD., NAWANSHAHAR ...RESPONDENT CORAM: HON'BLE MR. JUSTICE ASHUTOSH MOHUNTA. HON'BLE MR. JUSTICE MEHINDER SINGH SULLAR. PRESENT: MR. GURPREET SINGH, SR. STANDING COUNSEL FOR THE PETITIONER. NONE FOR THE RESPONDENT ASHUTOSH MOHUNTA, J.(ORAL) The Customs, Excise and Gold (Control) Appellate Tribunal, New Delhi (for short 'the Tribunal') vide its order has referred the following question of law for adjudication by this Court:- “Whether the CEGAT is justified in allowing credit on certificate issued under Rule 57-E of the Central Excise Rules, 1944 after six months of the date of issue of the said certificates?” 'The right of the manufacturer of final product to take credit of the duty paid on specified inputs is absolute and without any conditions than those in Rule 57G'. This has been held in Tata Engg. Locomotive Co. vs. Collector of Central Excise, Bombay, reported as 1996(87) E.L.T. 157 (Tribunal). As long as the certificate, on the basis of which Modvat credit is being availed of, is genuine and not fake then the assessee is entitled to GCR No.5 of 2002 -2- avail of the Modvat credit. Accordingly, the reference is answered in favour of the assessee and against the Revenue. (ASHUTOSH MOHUNTA) JUDGE March 11, 2010 (MEHINDER SINGH SULLAR) Gulati JUDGE