2002 (1) TMI 402 - AT - Central Excise

Summary

The Hon'ble High Court directed the Tribunal to refer a question regarding Modvat credits on inputs received after 1-4-94. The Tribunal upheld that endorsed gate passes can be considered as eligible documents for claiming Modvat credit. The Revenue's appeal was rejected by the Tribunal, and their request for reference to the High Court was also declined. The High Court directed the Tribunal to submit a statement of facts and relevant records for further consideration.