1999 (12) TMI 636

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..... "Can the gate passes issued prior to 1-4-1994 but endorsed after that date be treated as a valid document for taking Modvat credit under Entry No. 10 referring to "Endorsed gate passes" in the table to the Notification No. 16/94-CE issued on 30-3-1994?" 2. The impugned order of the Tribunal had dismissed an appeal filed by the Department relying on the earlier decision of the Tribunal in the case of M/s. Moosa Haji Patrawala Pvt. Ltd. v. Commissioner of Customs, Mumbai reported in 1996 (83) E.L.T. 620 wherein the Tribunal had held that Modvat credit can be taken on the strength of GP 1 issued before 1-4-1994 but endorsed subsequently and the credit was taken before 30-6-1994. 3. Ld. SDR Shri Mewa Singh had submitted tha....

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.... (N.T.) the Proviso was amended, stipulating that such prescription by the Central Government should be by Notification in the Official Gazette. Notification No. 16/94-C.E. (N.T.), dated 13-3-1994 was, therefore issued enumerating the documents prescribed as original documents and referring file number and the date of the order under which the various documents were initially prescribed to be original documents. The Notification and the two entries of the Table which are relevant to the disposal of this application are reproduced below :- "Notification No. 16/94-C.E. (N.T.), dated 30-3-1994. In exercise of the powers conferred by Rule 57G of the Central Excise Rules, 1944 the Central Government hereby prescribes the documents specifie....