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    <title>1998 (7) TMI 368 - CEGAT, NEW DELHI</title>
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      <description>Gate passes issued before 1-4-1994 but endorsed after that date were the subject of a reference on whether they fell within Entry No. 10 of Notification No. 16/94-C.E. (N.T.), dated 30-3-1994, and could serve as eligible documents for Modvat credit. The application for reference was allowed, and the question of law was referred to the High Court of Allahabad for opinion on that eligibility issue.</description>
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