https://www.taxtmi.com/caselaws?id=95314 Gate passes issued before 1-4-1994 and endorsed thereafter were examined as documents for availing Modvat credit under Rule 57G of the Central Excise Rules, 1944. The Tribunal noted that an identical issue had already been treated by a coordinate Bench as giving rise to a referable question of law, and it found no reason to depart from that view. On that basis, it held that a point of law arose and directed the question on the validity of such gate passes to be referred to the High Court. en-us Fri, 08 Dec 2000 00:00:00 +0530 Sat, 10 Dec 2011 11:36:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=95314 Gate passes issued before 1-4-1994 and endorsed thereafter were examined as documents for availing Modvat credit under Rule 57G of the Central Excise Rules, 1944. The Tribunal noted that an identical issue had already been treated by a coordinate Bench as giving rise to a referable question of law, and it found no reason to depart from that view. On that basis, it held that a point of law arose and directed the question on the validity of such gate passes to be referred to the High Court. Case-Laws Central Excise Fri, 08 Dec 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=95314