2001 (2) TMI 479

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....Order]. - This is an application filed by CCE, Chandigarh, for referring the following question of law arising out of Tribunal's Final Order Nos. A/750-751-98/NB, dated 6-7-1998 to the Hon'ble High Court. "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 30-3-1....

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.... credit is admissible in terms of Notification No. 16/94 (N.T.). It has been brought to the notice of the Bench that the Gujarat High Court in the case of CCE, Ahmedabad v. Gujarat Medicraft Pvt. Ltd., 2001 (42) RLT 475 (Guj.), on a reference made by CCE, Ahmedabad, has dismissed the application for reference holding that their is nothing in the language of the Rules "to substantiate that the gate....