Whether gate-passes issued prior to 1.4.94 but endorsed thereafter, subject to credit being taken on or before 30th June, 1994, are valid duty paying documents covered by the Ntf. No.16/94-CE(NT), dt. 30.03.94 - Decision of the Hon'ble High Court of Gujarat

Whether gate-passes issued prior to 1.4.94 but endorsed thereafter, subject to credit being taken on or before 30th June, 1994, are valid duty paying documents covered by the Ntf. No.16/94-CE(NT), dt. 30.03.94 - Decision of the Hon'ble High Court of Gujarat https://www.taxtmi.com/circulars?id=410 The Gujarat High Court held that gate-passes issued before the cutoff but endorsed after it are valid duty-paying documents for availment of credit under Notification No.16/94-CE(NT), provided the credit is claimed by the prescribed final date. The Board accepted this interpretation and instructed field formations to decide pending cases following that ratio. en-us Mon, 19 Nov 2001 00:00:00 +0530 Tue, 23 Sep 2008 15:43:00 +0530 TaxTMI RSS Generator Whether gate-passes issued prior to 1.4.94 but endorsed thereafter, subject to credit being taken on or before 30th June, 1994, are valid duty paying documents covered by the Ntf. No.16/94-CE(NT), dt. 30.03.94 - Decision of the Hon'ble High Court of Gujarat https://www.taxtmi.com/circulars?id=410 The Gujarat High Court held that gate-passes issued before the cutoff but endorsed after it are valid duty-paying documents for availment of credit under Notification No.16/94-CE(NT), provided the credit is claimed by the prescribed final date. The Board accepted this interpretation and instructed field formations to decide pending cases following that ratio. Circulars Central Excise Mon, 19 Nov 2001 00:00:00 +0530 https://www.taxtmi.com/circulars?id=410