https://www.taxtmi.com/caselaws?id=93527 Modvat credit on gate passes issued before 31-3-1994 but endorsed after 1-4-1994 was treated as a question of law requiring High Court consideration in light of Notification No. 16/94-C.E. (N.T.), which invalidated such endorsed gate passes after 31-3-1994. The Tribunal therefore referred only that specific issue to the High Court of Rajasthan and directed transmission of the record. It declined to refer the Revenue's remaining questions on credit based on non-prescribed documents, including invoice-cum-delivery challans, and on whether the Tribunal could prescribe documents beyond the statutory scheme. en-us Fri, 07 Apr 2000 00:00:00 +0530 Mon, 14 Nov 2011 11:27:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=93527 Modvat credit on gate passes issued before 31-3-1994 but endorsed after 1-4-1994 was treated as a question of law requiring High Court consideration in light of Notification No. 16/94-C.E. (N.T.), which invalidated such endorsed gate passes after 31-3-1994. The Tribunal therefore referred only that specific issue to the High Court of Rajasthan and directed transmission of the record. It declined to refer the Revenue's remaining questions on credit based on non-prescribed documents, including invoice-cum-delivery challans, and on whether the Tribunal could prescribe documents beyond the statutory scheme. Case-Laws Central Excise Fri, 07 Apr 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=93527