Hon'ble Subhash Chandra Nigam,J.
By means of this reference application the applicant has challenged the order of the Tribunal dated 15.6.2001 by which the Tribunal has rejected the reference application filed by the revenue and refused to refer the question to this Hon'ble Court. The matter came up for consideration before this Court on 23.7.2007. This Court has admitted the reference application on two questions. In fact, instead of admitting the petition the court should have allowed the application and directed the Tribunal to draw the statement of case and refer the question to this Court for decision but same appears to have not been done inadvertently.
However, on the facts and circumstances, we are of the opinion that the following substantial questions of law do arise from the order of the Tribunal, which requires consideration by this Court :
"1. Whether the benefit of the modvat credit after the month the 4th of July, 1994 invoices issued by dealer not registered with the revenue authority could not be availed afater the issuance of notification no. 32/94 and u/s 33/94(C) dated 4.7.94 ?
2. Whether the input credit can be allowed on invoices issued on or after 4.7.94 by an unregistered dealer who had failed to get registered with the Central Excise Department upto 31.12.94 as required under Rule 57 GG and Rule 174 of Central Excise Rules, 1994, Notification No. 32/94 C.E. (N.T) & Notification No. 33/94 C.E. (N.T) both dated 4.7.94 and Board's Circular No. 76/76/94-CX dated 8.11.94 ?"
In view of the above, we direct the Tribunal to draw the statement of case and refer the above referred questions of law for decision by this Court. The application is, accordingly, allowed.
Order Date :- 11.1.2010 PG