https://www.taxtmi.com/caselaws?id=33935 The High Court ruled in favor of allowing credit for gate passes endorsed after 1.4.1994 but issued before that date, under Entry No.10 of Notification No.16/94-CE(NT). The court held that the requirement was for gate passes to be issued before 1.4.1994, not endorsed by that date. This decision aligned with interpretations by other High Courts and a circular by the Central Board of Excise & Customs, confirming the validity of endorsements made post-1.4.1994 for Modvat credit eligibility until 30.6.1994. en-us Wed, 10 Jun 2009 00:00:00 +0530 Tue, 16 Mar 2010 12:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=33935 The High Court ruled in favor of allowing credit for gate passes endorsed after 1.4.1994 but issued before that date, under Entry No.10 of Notification No.16/94-CE(NT). The court held that the requirement was for gate passes to be issued before 1.4.1994, not endorsed by that date. This decision aligned with interpretations by other High Courts and a circular by the Central Board of Excise & Customs, confirming the validity of endorsements made post-1.4.1994 for Modvat credit eligibility until 30.6.1994. Case-Laws Central Excise Wed, 10 Jun 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=33935