https://www.taxtmi.com/caselaws?id=99412 The reference application was held not maintainable because the proposed question of law did not arise from the factual record. The Tribunal noted that the respondent had produced dealer-issued invoices for Modvat credit, and the revenue did not dispute their correctness. In those circumstances, entitlement to credit did not depend solely on endorsed gate passes, so the framed issue about gate passes issued before 1-4-1994 but endorsed later was outside the facts of the case. The application was rejected on that basis. en-us Fri, 29 Dec 2000 00:00:00 +0530 Fri, 27 Jan 2012 12:29:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=99412 The reference application was held not maintainable because the proposed question of law did not arise from the factual record. The Tribunal noted that the respondent had produced dealer-issued invoices for Modvat credit, and the revenue did not dispute their correctness. In those circumstances, entitlement to credit did not depend solely on endorsed gate passes, so the framed issue about gate passes issued before 1-4-1994 but endorsed later was outside the facts of the case. The application was rejected on that basis. Case-Laws Central Excise Fri, 29 Dec 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=99412