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    <title>2002 (1) TMI 402 - CEGAT, CHENNAI</title>
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    <description>CEGAT, Chennai directed that a statement of case be drawn and the relevant records be remitted to the High Court for adjudication on a single issue: whether Modvat credit remained admissible on inputs received under gate passes endorsed after 1-4-1994 despite Notification No. 16/94 dated 30-3-1994. The order is procedural and does not decide the merits of credit eligibility; it only frames the statutory question for High Court determination.</description>
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      <description>CEGAT, Chennai directed that a statement of case be drawn and the relevant records be remitted to the High Court for adjudication on a single issue: whether Modvat credit remained admissible on inputs received under gate passes endorsed after 1-4-1994 despite Notification No. 16/94 dated 30-3-1994. The order is procedural and does not decide the merits of credit eligibility; it only frames the statutory question for High Court determination.</description>
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