Modvat credit on endorsed gate passes after 1-4-1994 was referred for High Court opinion, while other questions were declined.

Modvat credit on gate passes issued before 31-3-1994 but endorsed after 1-4-1994 was treated as a question of law requiring High Court consideration in light of Notification No. 16/94-C.E. (N.T.), which invalidated such endorsed gate passes after 31-3-1994. The Tribunal therefore referred only that specific issue to the High Court of Rajasthan and directed transmission of the record. It declined to refer the Revenue's remaining questions on credit based on non-prescribed documents, including invoice-cum-delivery challans, and on whether the Tribunal could prescribe documents beyond the statutory scheme.

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Outcome: The reference application was partly accepted and only one question concerning Modvat credit on endorsed gate passes was referred to the High Court for opinion; the remaining proposed questions were not referred.

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