https://www.taxtmi.com/caselaws?id=90749 Gate passes issued before the cut-off date remained valid for Modvat credit even if endorsed after 1 April 1994, and the Tribunal held that pending reference proceedings did not remove the binding force of its earlier ruling. On that issue, the credit denial was set aside. For the supporting cash memo, the Tribunal found that the document produced was in fact the original endorsed memo, so the lower authorities had misread the factual position; that component was remanded for fresh determination of credit eligibility on the evidence. en-us Fri, 27 Feb 1998 00:00:00 +0530 Tue, 11 Oct 2011 12:35:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90749 Gate passes issued before the cut-off date remained valid for Modvat credit even if endorsed after 1 April 1994, and the Tribunal held that pending reference proceedings did not remove the binding force of its earlier ruling. On that issue, the credit denial was set aside. For the supporting cash memo, the Tribunal found that the document produced was in fact the original endorsed memo, so the lower authorities had misread the factual position; that component was remanded for fresh determination of credit eligibility on the evidence. Case-Laws Central Excise Fri, 27 Feb 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90749