2000 (12) TMI 691 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi rejected the revenue's reference application regarding the eligibility of gate passes endorsed after 1-4-1994 for Modvat credit. The Tribunal held that if appellants cannot claim credit with endorsed gate passes, they can still do so with dealer invoices, making the revenue's question irrelevant. The reference application was rejected.