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        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

        Provisions expressly mentioned in the judgment/order text.

        <h1>CEGAT Allows Revenue's Application to Refer Gate Passes for Modvat Credit Validity Questions</h1> The Appellate Tribunal CEGAT allowed the Revenue's application to refer questions of law on the validity of gate passes for Modvat credit under Central ... Reference to High Court - Modvat - Duty paying documents 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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