https://www.taxtmi.com/caselaws?id=93088 Modvat credit under Rule 57G depended on whether the supporting document satisfied Notification No. 16/94-C.E. (N.T.). The reasoning applied strict, literal construction of the notification and its proviso, treating the prescribed documents as required to have been issued before 1-4-1994. On that reading, a gate pass issued before 1-4-1994 but endorsed on or after that date would not meet the notified condition for valid credit documents. The reference application was allowed and the framed question of law was referred to the High Court. en-us Tue, 21 Dec 1999 00:00:00 +0530 Tue, 08 Nov 2011 12:47:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=93088 Modvat credit under Rule 57G depended on whether the supporting document satisfied Notification No. 16/94-C.E. (N.T.). The reasoning applied strict, literal construction of the notification and its proviso, treating the prescribed documents as required to have been issued before 1-4-1994. On that reading, a gate pass issued before 1-4-1994 but endorsed on or after that date would not meet the notified condition for valid credit documents. The reference application was allowed and the framed question of law was referred to the High Court. Case-Laws Central Excise Tue, 21 Dec 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=93088