2008 (9) TMI 374

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....oresaid Excise references and Excise petitions are being disposed of by a common judgment since they have been admitted on the following questions of law:- "Whether gate passes issued prior to 1-4-1994 but endorsed on or after that date would fall under the coverage of entry at S. No. 10 in the table to the Notification No. 16/94-C.E. (Notification No.), dated 30-3-94 and would consequently bec....

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.... the contentions of the Revenue. 4.The Gujarat High Court in Commissioner v. Gujarat Medicraft Pvt. Ltd. (Ref. Applications No. 16, 26, 27/2000 decided on 22-11-2000, held that if the gate passes are issued prior to 1-4-1994, the assessee can claim credit under the MODVAT scheme for the same even if the same endorsement has been made after 1-4-1994. 5.Following the judgment of the Gujarat Hi....