https://www.taxtmi.com/caselaws?id=109876 CENVAT credit under Notification No. 16/94-C.E. was available only if the subsidiary certificate was issued before 01.04.1994 and the credit was taken by 30.06.1994. Because the disputed original gate passes were issued after 01.04.1994, the mandatory condition attached to the concession was not met. The cited decisions were distinguished on the basis that, in those cases, the gate passes had been issued before the cutoff date. In the absence of any relaxation in the notification, the condition had to be applied as written, and the credit was held inadmissible. en-us Tue, 10 Jun 2003 00:00:00 +0530 Thu, 12 Apr 2012 15:37:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=109876 CENVAT credit under Notification No. 16/94-C.E. was available only if the subsidiary certificate was issued before 01.04.1994 and the credit was taken by 30.06.1994. Because the disputed original gate passes were issued after 01.04.1994, the mandatory condition attached to the concession was not met. The cited decisions were distinguished on the basis that, in those cases, the gate passes had been issued before the cutoff date. In the absence of any relaxation in the notification, the condition had to be applied as written, and the credit was held inadmissible. Case-Laws Central Excise Tue, 10 Jun 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=109876