1998 (7) TMI 364 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi considered reference applications by the Revenue regarding the validity of GP 1s for Modvat under Notification No. 16/94-C.E. (N.T.). The Tribunal referred a question on gate passes issued before 1-4-1994 but endorsed after that date for eligibility under the Modvat scheme. The matter was directed to be sent to the High Court for consideration.