https://www.taxtmi.com/caselaws?id=90475 Notification No. 16/94-C.E. (N.T.) and the proviso to Rule 57G of the Central Excise Rules, 1944 were examined on the temporal that prescribed documents must have been issued before 1-4-1994 and credit taken by 30-6-1994. The text states that endorsed gate passes co-existed with gate passes, but the notification covered such documents only if they were issued or endorsed before 1-4-1994. On that construction, the Revenue's contention was treated as raising a question of law fit for reference to the High Court, and the matter was referred. en-us Fri, 17 Apr 1998 00:00:00 +0530 Fri, 07 Oct 2011 16:02:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90475 Notification No. 16/94-C.E. (N.T.) and the proviso to Rule 57G of the Central Excise Rules, 1944 were examined on the temporal that prescribed documents must have been issued before 1-4-1994 and credit taken by 30-6-1994. The text states that endorsed gate passes co-existed with gate passes, but the notification covered such documents only if they were issued or endorsed before 1-4-1994. On that construction, the Revenue's contention was treated as raising a question of law fit for reference to the High Court, and the matter was referred. Case-Laws Central Excise Fri, 17 Apr 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90475