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        Central Excise

        Whether gate-passes issued prior to 1.4.94 but endorsed thereafter, subject to credit being taken on or before 30th June, 1994, are valid duty paying documents covered by the Ntf. No.16/94-CE(NT), dt. 30.03.94 - Decision of the Hon'ble High Court of Gujarat

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        Gate-pass validity confirmed for pre-cutoff issued documents endorsed later, provided credit is taken by the prescribed deadline. The Gujarat High Court held that gate-passes issued before the cutoff but endorsed after it are valid duty-paying documents for availment of credit under Notification No.16/94-CE(NT), provided the credit is claimed by the prescribed final date. The Board accepted this interpretation and instructed field formations to decide pending cases following that ratio.
                          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.

                                Gate-pass validity confirmed for pre-cutoff issued documents endorsed later, provided credit is taken by the prescribed deadline.

                                The Gujarat High Court held that gate-passes issued before the cutoff but endorsed after it are valid duty-paying documents for availment of credit under Notification No.16/94-CE(NT), provided the credit is claimed by the prescribed final date. The Board accepted this interpretation and instructed field formations to decide pending cases following that ratio.


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