2007 (4) TMI 278

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....Control) Appellate Tribunal, New Delhi has referred the following two questions of law for opinion of this Court. "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 30-3-94 and would subsequently become eligible documents for taking credit under the Modvat Scheme?" ....

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.... of India appearing for the Revenue. Nobody has appeared for the respondent-assessee. We are proceeding to decide the present Reference on the basis of the record available before us and on the basis of the arguments advanced by Sri K.C. Sinha. 4. We find that in the Notification No. 16/94-C.E. (N.T.), dated 30-3-94 documents have been prescribed by the Central Government in exercise of powers ....