Whether gate-passes issued prior to 1.4.94 but endorsed thereafter, subject to credit being taken on or before 30th June, 1994, are valid duty paying documents covered by the Ntf. No.16/94-CE(NT), dt. 30.03.94 - Decision of the Hon'ble High Court of Gujarat

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....30.03.94 - Decision of the Hon'ble High Court of Gujarat<br>600/37/2001 Dated:- 19-11-2001 Circular<br>Central Excise<br>Circular No.600/37/2001-CX, dt. 19/11/2001 Sub: Whether gate-passes issued pri....

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....Court has interpreted Notification No. 16/94-CE(NT) dated 30.03.94 and held that the gate passes issued prior to 1.4.94 but endorsed thereafter would be valid documents for availment of credit, subjec....