https://www.taxtmi.com/caselaws?id=86249 A taxing notification governing Modvat credit documents was construed strictly, and the dispute was whether gate passes issued before 1-4-1994 but endorsed after that date fell within Entry 10 of Notification No. 16/94-C.E. (N.T.). The Tribunal noted that the notification required the relevant documents to have been issued before 1-4-1994 and credit to be taken by 30-6-1994, and treated the cessation of gate pass issuance from 1-4-1994 as supporting exclusion of later-endorsed passes. Because the scope of the entry was debatable, the issue was treated as a referable question of law, and the matter was referred to the High Court. en-us Mon, 07 Oct 1996 00:00:00 +0530 Tue, 16 Aug 2011 17:12:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86249 A taxing notification governing Modvat credit documents was construed strictly, and the dispute was whether gate passes issued before 1-4-1994 but endorsed after that date fell within Entry 10 of Notification No. 16/94-C.E. (N.T.). The Tribunal noted that the notification required the relevant documents to have been issued before 1-4-1994 and credit to be taken by 30-6-1994, and treated the cessation of gate pass issuance from 1-4-1994 as supporting exclusion of later-endorsed passes. Because the scope of the entry was debatable, the issue was treated as a referable question of law, and the matter was referred to the High Court. Case-Laws Central Excise Mon, 07 Oct 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86249