2001 (1) TMI 349 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi addressed the issue of gate passes issued before 1-4-1994 but endorsed later, regarding Modvat credit. The Tribunal ruled that Modvat credit should not be denied solely based on the timing of gate pass issuance. The Tribunal decided not to make any fresh references to High Courts, awaiting decisions on existing references. The three reference applications were disposed of accordingly.