https://www.taxtmi.com/caselaws?id=48897 Gate passes issued before 1-4-94 could support Modvat credit only if the credit was taken on or before 30-6-94 under Notification No. 16/94-C.E. (N.T.), issued under Rule 57G of the Central Excise Rules, 1944. The Tribunal treated that date as a mandatory outer limit and held that credit taken after 30-6-94 was not admissible, even where the inputs had been received and used in the factory. The result was that the Modvat credit was denied and the demand sustained. en-us Mon, 02 Jul 2001 00:00:00 +0530 Sat, 07 Aug 2010 11:31:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=48897 Gate passes issued before 1-4-94 could support Modvat credit only if the credit was taken on or before 30-6-94 under Notification No. 16/94-C.E. (N.T.), issued under Rule 57G of the Central Excise Rules, 1944. The Tribunal treated that date as a mandatory outer limit and held that credit taken after 30-6-94 was not admissible, even where the inputs had been received and used in the factory. The result was that the Modvat credit was denied and the demand sustained. Case-Laws Central Excise Mon, 02 Jul 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=48897