https://www.taxtmi.com/caselaws?id=86593 Modvat credit under Notification No. 16/94-CE (NT) was confined to the documents expressly prescribed by the notification, and the proviso limited eligibility to documents issued before 1-4-1994, with credit to be taken by 30-6-1994. A subsidiary gate pass issued on 8-4-1994 fell outside that cut-off and was therefore not a valid prescribed document for availing Modvat credit. The stated ratio is that where a notification fixes a clear date-based restriction on eligible documents, documents issued after the specified date are excluded from the prescribed category. en-us Wed, 19 Feb 1997 00:00:00 +0530 Thu, 25 Aug 2011 18:04:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86593 Modvat credit under Notification No. 16/94-CE (NT) was confined to the documents expressly prescribed by the notification, and the proviso limited eligibility to documents issued before 1-4-1994, with credit to be taken by 30-6-1994. A subsidiary gate pass issued on 8-4-1994 fell outside that cut-off and was therefore not a valid prescribed document for availing Modvat credit. The stated ratio is that where a notification fixes a clear date-based restriction on eligible documents, documents issued after the specified date are excluded from the prescribed category. Case-Laws Central Excise Wed, 19 Feb 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86593