https://www.taxtmi.com/caselaws?id=98828 A taxing notification governing Modvat credit was construed strictly to determine whether an endorsed gate pass could qualify as a prescribed document. Because the notification required eligible documents to have been issued before 1-4-1994 and the credit to be taken by 30-6-1994, a gate pass issued before that date but endorsed afterwards did not satisfy the temporal condition. The commentary also notes that, on this footing, the Tribunal considered a question of law to arise from its order and found reference to the High Court warranted. en-us Wed, 15 Dec 1999 00:00:00 +0530 Tue, 24 Jan 2012 11:59:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=98828 A taxing notification governing Modvat credit was construed strictly to determine whether an endorsed gate pass could qualify as a prescribed document. Because the notification required eligible documents to have been issued before 1-4-1994 and the credit to be taken by 30-6-1994, a gate pass issued before that date but endorsed afterwards did not satisfy the temporal condition. The commentary also notes that, on this footing, the Tribunal considered a question of law to arise from its order and found reference to the High Court warranted. Case-Laws Central Excise Wed, 15 Dec 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=98828