Dismissal of Petition on Modvat Credit Eligibility for Gate Passes under Central Excise Act

The High Court of Punjab & Haryana at Chandigarh dismissed a petition under Section 35H(1) of the Central Excise Act, 1944 regarding Modvat credit eligibility for gate passes issued before 1-4-99 but endorsed after that date, following a precedent set by the Gujarat High Court in a similar case.

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The High Court of Punjab & Haryana at Chandigarh dismissed a petition under Section 35H(1) of the Central Excise Act, 1944 regarding Modvat credit eligibility for gate passes issued before 1-4-99 but endorsed after that date. The petition was dismissed based on a decision by the Gujarat High Court in a similar case.

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