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of <h1>Dismissal of Petition on Modvat Credit Eligibility for Gate Passes under Central Excise Act</h1> The High Court of Punjab & Haryana at Chandigarh dismissed a petition under Section 35H(1) of the Central Excise Act, 1944 regarding Modvat credit ... Reference to High Court 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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