2003 (10) TMI 582

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....ri S. Bhatnagar, JDR, for the Respondent. [Order]. -  Heard both sides. 2. The appeal is listed for hearing today as the issue is covered by the decision of the Hon'ble Gujarat High Court and the Central Board of Excise and Customs has issued the instructions dated 19-11-2001 to the effect that Gate passes issued prior to 1-4-94 and endorsed thereafter on which the credit was ta....

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....ntral Board of Excise and Customs, New Delhi had issued Circular dated 19-11-2001. For ready reference the Circular is reproduced below : "I am directed to invite reference to the judgment of Hon'ble High Court of Gujarat in the case of M/s. Krishna Chemicals, Ahmedabad, passed on 22-11-2000, the Hon'ble High Court has interpreted Notification No. 16/94-C.E. (N.T.), dated 30-3-94 and held that ....