1997 (2) TMI 257

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....t. [Order]. - Commissioner, Central Excise, Chandigarh by the captioned reference application has submitted that the following point of law arises out of the decision of the Tribunal's order No. A/1579/96-NB, dated 17-6-1996 : "Whether subsidiary gate passes issued on 31-3-1994 is a valid documents for availing modvat credit as per Notification No. 16/94-CE(NT), dated 30-3-1994, since the....

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....taken on or before the 30th June, 1994. Sl.     No. Authority of the CBEC or the Central Excise Rules, 1994 Documents (1) (2)  (3)   . . . . . . . . . . . .    . . . . . . . . . . . .    . . . . . . . . . . . .    . . . . . . . . . . . .    . . . . . . . . . . . . ....

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....ror in the formulation of the question. He submits that in the instant case subsidiary gate passes were issued after 31-3-1994. I also find that against serial No. 10 in the column 'document subsidiary gate pass is mentioned'. Reading the proviso I find that the Not. No. 16/94-C.E., dated 30-3-1994 specifically lays down that the subsidiary gate pass will be a valid document for taking Modvat cred....