https://www.taxtmi.com/caselaws?id=105993 Notification No. 16/94-C.E. (N.T.) was treated as restricting Modvat credit documentation to documents issued before 1-4-1994, and Rule 57G was construed strictly. On that basis, endorsed gate passes issued before 1-4-1994 but endorsed after that date were considered to raise a referable question of law on eligibility for credit. The Tribunal followed the earlier decision in Moosa Haji Patrawala and directed that the legal question be referred to the High Court, allowing the reference application. en-us Wed, 22 Dec 1999 00:00:00 +0530 Mon, 12 Mar 2012 12:40:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=105993 Notification No. 16/94-C.E. (N.T.) was treated as restricting Modvat credit documentation to documents issued before 1-4-1994, and Rule 57G was construed strictly. On that basis, endorsed gate passes issued before 1-4-1994 but endorsed after that date were considered to raise a referable question of law on eligibility for credit. The Tribunal followed the earlier decision in Moosa Haji Patrawala and directed that the legal question be referred to the High Court, allowing the reference application. Case-Laws Central Excise Wed, 22 Dec 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=105993