1997 (7) TMI 329 - AT - Central Excise

Summary

The Revenue filed a Reference application regarding the validity of GP 1 gate passes endorsed after 31-3-1994 but before 30-6-1994 for availing Modvat credit. The Tribunal upheld the validity of such gate passes as duty paying documents based on a previous case. A similar question was referred to the Bombay High Court, so the Reference was allowed to be referred to the High Court of Punjab and Haryana at Chandigarh.