2001 (2) TMI 479 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi rejected the application by CCE, Chandigarh, to refer a question of law regarding Modvat credit eligibility for gate passes issued before 1-4-1994 but endorsed after that date. The Tribunal cited a Gujarat High Court decision that gate passes could be endorsed after 1-4-1994 but before 30-6-1994 for Modvat credit eligibility. The reference application was rejected since the issue had been decided by the Gujarat High Court.