2009 (6) TMI 14

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.... of the Revenue, appeal was admitted on the following substantial questions of law: "1) Whether the gate passes issued prior to 1.4.1994, endorsed after that date would fall under the coverage of Entry No.10 of Table to the Notification No.16/94 CE (NT), dated 30.3.1994 and would consequently became eligible for taking credit under MODVAT Scheme?" "2) That after introducing the invoice syste....

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....nal is right in dismissing the appeal of the Revenue Department? 2. On perusal of these three questions, it would appear that the main question to be decided is the question no.1 and other two questions are consequential in nature. The question similar to quesion no.1 was involved in Central Excise Reference No.4 of 1997, The Commissioner of Central Excise, Mumbai-I v. Moosa Haji Patrawala P.&n....