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of <h1>CEGAT Allows Revenue's Application to Refer Gate Passes for Modvat Credit Validity Questions</h1> <h3>COMMISSIONER OF CENTRAL EXCISE, INDORE Versus ATLAS STAMPINGS (P) LTD.</h3> COMMISSIONER OF CENTRAL EXCISE, INDORE Versus ATLAS STAMPINGS (P) LTD. - 2001 (127) E.L.T. 127 (Tri. - Del.) The Appellate Tribunal CEGAT, New Delhi allowed the Revenue's application for reference of questions of law regarding the validity of gate passes endorsed thrice for availing Modvat credit under Central Excise Rules. The Tribunal referred the question to the Hon'ble Madhya Pradesh High Court for an authoritative opinion.
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