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    <title>1998 (7) TMI 364 - CEGAT, NEW DELHI</title>
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    <description>The Tribunal did not decide the merits of Modvat credit eligibility for gate passes issued before 1-4-1994 but endorsed later under Notification No. 16/94-C.E. (N.T.). It noted that the issue was the same as in an earlier connected reference and confined itself to framing the legal question for reference to the High Court. The order is procedural only and does not determine whether the documents qualify as valid documents for credit; it merely refers the question for the High Court&#039;s opinion.</description>
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      <link>https://www.taxtmi.com/caselaws?id=91641</link>
      <description>The Tribunal did not decide the merits of Modvat credit eligibility for gate passes issued before 1-4-1994 but endorsed later under Notification No. 16/94-C.E. (N.T.). It noted that the issue was the same as in an earlier connected reference and confined itself to framing the legal question for reference to the High Court. The order is procedural only and does not determine whether the documents qualify as valid documents for credit; it merely refers the question for the High Court&#039;s opinion.</description>
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