1997 (7) TMI 329

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

...., for the Respondents. [Order]. - The Revenue has filed the above Reference application seeking to refer the following question said to have arisen out of the Tribunal's Final Order No. A/1389/96-NB, dated 14-5-1996. "Whether GP 1 endorsed after 31-3-1994 but on or before 30-6-1994 are valid documents for availing Modvat credit as per Notification No. 16/94-C.E. (N.T.), dated 30-3-1994, s....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ound that since gate passes had been issued before 1-4-1994 although they were endorsed after that date, and credit was taken before 30th June 1994, they would be valid duty paying document in terms of Notification 16/94-C.E., dated 30-3-1994. The Revenue's appeal to the Tribunal was rejected holding that these gate passes were valid duty paying documents relying upon the Tribunal's order in the c....