https://www.taxtmi.com/caselaws?id=217482 The Allahabad HC recorded a reference on whether gate passes issued before 1 April 1994 but endorsed after that date fell within entry 10 of the notification and qualified for MODVAT credit. It noted the Tribunal had been directed to draw up a statement of the case and refer the framed question of law to the High Court, and that the reference application was disposed of in that procedural context. The Court also referred to the prescribed 120-day period for preparing and transmitting the statement of case, and directed that if the Tribunal had not already complied, it must do so without further delay. en-us Wed, 03 Oct 2012 00:00:00 +0530 Mon, 15 Oct 2012 12:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=217482 The Allahabad HC recorded a reference on whether gate passes issued before 1 April 1994 but endorsed after that date fell within entry 10 of the notification and qualified for MODVAT credit. It noted the Tribunal had been directed to draw up a statement of the case and refer the framed question of law to the High Court, and that the reference application was disposed of in that procedural context. The Court also referred to the prescribed 120-day period for preparing and transmitting the statement of case, and directed that if the Tribunal had not already complied, it must do so without further delay. Case-Laws Central Excise Wed, 03 Oct 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=217482