https://www.taxtmi.com/caselaws?id=97719 A question on whether pre-1-4-1994 gate passes endorsed after that date qualified as eligible documents for Modvat credit under Rule 57A was held fit for reference to the High Court because it was substantive, arguable, and had already been treated as referable in a similar matter. The objection that the reference had to arise from a different order was rejected. By contrast, a proposed question based only on the pendency of an identical issue before the High Courts was declined, since such pendency does not affect the finality or referability of the Tribunal's decision. The reference was therefore allowed only in part. en-us Wed, 20 Dec 2000 00:00:00 +0530 Tue, 17 Jan 2012 17:34:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=97719 A question on whether pre-1-4-1994 gate passes endorsed after that date qualified as eligible documents for Modvat credit under Rule 57A was held fit for reference to the High Court because it was substantive, arguable, and had already been treated as referable in a similar matter. The objection that the reference had to arise from a different order was rejected. By contrast, a proposed question based only on the pendency of an identical issue before the High Courts was declined, since such pendency does not affect the finality or referability of the Tribunal's decision. The reference was therefore allowed only in part. Case-Laws Central Excise Wed, 20 Dec 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=97719