TaxTMI 
TaxTMI 
2002 (1) TMI 402
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....ourt of Judicature at Madras has directed the Tribunal to draw a statement of the case and refer the following question and to remit the relevant materials for the purpose of deciding the question :- "Whether the assessee is entitled to claim Modvat credits on inputs received under the cover of gate passes endorsed after 1-4-94, despite the terms of the Notification No. 16/94, dated 30-3-1994?" ....
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....-4-94; it was the opinion of the department that the endorsed GP-Is issued after 1-4-94 were not eligible for credit in terms of the said Notification. Hence, a show cause notice dated 10-10-94 was issued by Range Officer calling upon the assessee to show cause as to why the credit of duty of Rs. 1,08,507.18 should not be disallowed. 3. After due consideration, the Assistant Commissioner rej....
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....he Revenue appeal and rejected the same by Final Order Nos. 1757 & 1758/98, dated 3-9-98. The Revenue filed a Reference application seeking reference of the question framed by them to Hon'ble High Court in terms of Section 35F(1) of Central Excise Act. However, the Tribunal declined to refer the question as similar questions had not been referred by the Tribunal in the case of CCE v. KSEDC Ltd. in....