1998 (7) TMI 364

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..... Ms. Shruti, Advocate, for the Respondents. [Order per : G.A. Brahma Deva, Member (J)]. - These are two reference applications filed by the Revenue to refer the following questions on the ground that point of law arises with reference to the Final Order passed by the Tribunal A/35 & 36/98-NB, dated 8-1-1998 [1998 (101) E.L.T. 425 (Tribunal)]. (i) As per Notification No. 16/94-C.E....

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.... (Bombay) was pleased to refer the matter to Hon'ble High Court vide Order No. 3506 (sic)/96-WRB, dated 7-10-1996 reported in 1997 (92) E.L.T. 588 (Tribunal). 2. Heard both sides with reference to the reference applications filed by the Revenue. Shri P.K. Jain, ld. DR appearing for the Revenue submitted that the Tribunal has referred the matter on earlier occasions on the similar issue and....

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....quently become eligible documents for taking credit under Modvat scheme." 4. In the facts and circumstances in line with order, we are referring the following question. "The point of law under reference is whether gate passes issued prior to 1-4-1994 but endorsed after that date would fall under the coverage of Entry No. 10 in the table to the Notification No. 16/94-C.E. (N.T.), dated 3....