https://www.taxtmi.com/caselaws?id=87201 GP 1s issued before 1 April 1994 but endorsed after 31 March 1994 were questioned as valid duty-paying documents for availing Modvat credit under Notification No. 16/94-C.E. (N.T.), and the Tribunal noted that an identical legal question was already pending before the Bombay High Court. It therefore did not adjudicate entitlement to credit on merits and instead allowed the reference application only to refer the question of law to the High Court of Punjab and Haryana at Chandigarh for authoritative determination, with the Registry directed to draw up the statement of facts. en-us Wed, 16 Jul 1997 00:00:00 +0530 Sat, 03 Sep 2011 13:49:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87201 GP 1s issued before 1 April 1994 but endorsed after 31 March 1994 were questioned as valid duty-paying documents for availing Modvat credit under Notification No. 16/94-C.E. (N.T.), and the Tribunal noted that an identical legal question was already pending before the Bombay High Court. It therefore did not adjudicate entitlement to credit on merits and instead allowed the reference application only to refer the question of law to the High Court of Punjab and Haryana at Chandigarh for authoritative determination, with the Registry directed to draw up the statement of facts. Case-Laws Central Excise Wed, 16 Jul 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87201