2001 (1) TMI 400 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi allowed the Revenue's application for reference to the High Court regarding the admissibility of Modvat credit based on gate passes issued before 1-4-94 but endorsed later. The Tribunal found a point of law regarding the validity of such gate passes for availing Modvat credit under Rule 57G of the Central Excise Rules, 1944.