2009 (6) TMI 106

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....Excise, the appellant, this reference was made by the Customs, Excise and Gold (Control) Appellate Tribunal (In short 'CEGAT') and the following question has been referred to this Court for consideration and decision. "Whether gate passes issued prior to 1-4-94 but endorsed after that date would fall under the coverage of entry no. 10 in the Table to the Notification No. 16/94-C.E. (N.T.), dated ....

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....en issued before the 1st April, 1994 and the credit under the said rule has been taken on or before the 30th June 1994." This proviso was followed by the table. Relevant Entry No. 10 reads as follows : S. No. Authority of the CBEC or the Central Excise Rules, 1944 Documents (1) (2) (3) 10. (i) F. No. 263/26/88-CX.-8, dt. 23rd January, 1989. (ii) F. No. 263/19/89-CX.-8, dt. 17th April, 19....

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....ses could be issued before 1st April, 1994 and the benefit of credit could be taken on or before 30th June, 1994. Transaction of sale or re-sale could take place any time prior to 30th June and on endorsement of same being made, benefit could be taken on or before 30th June, 1994. The language of the Notification nowhere requires that the endorsement should also be made before 1st April, 1994. Acc....

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....ourt after considering the language of the said Notification and the scheme, came to conclusion that it was open to the assessee to get the benefit of the gate-passes, which were issued prior to 1-4-1994 but was endorsed after 1-4-1994 but before 30-6-1994. Similar reference as made before this Court, was made before the Gujarat High Court and Gujarat High Court has answered the reference against ....