2002 (5) TMI 59 - HC - Central Excise

Summary

The High Court of Punjab & Haryana at Chandigarh dismissed a petition under Section 35H(1) of the Central Excise Act, 1944 regarding Modvat credit eligibility for gate passes issued before 1-4-99 but endorsed after that date. The petition was dismissed based on a decision by the Gujarat High Court in a similar case.