2009 (7) TMI 740

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..... y become eligible for taking credit under the Modvat Scheme? Held that -Notification provides that credit eligible on documents issued before 01.04.1994 where credit taken on or before 30.6.1994. presently endorsed gate pass issued prior to 1.4.1994 and credit availed before 30.6.1994. Tribunal rightly allowed Modvat credit. Reference answered in favour of assessee. - 44 of 2000 - - - Dated:- 27- .....

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..... e valid documents for taking credit under Notification No. 16/94-C.E., dated 30-3-1994. The Department alleged that such documents were not prescribed under Notification No. 16/94, dated 30-3-1996. The Commissioner (Appeals) set aside the Assistant Collector's order and allowed the appeal of the assessee following the decision in the case of Moosa Haji Patrawala reported in 1996 (83) E.L.T. 620 (T .....

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..... des that the Modvat credit on the basis of the documents mentioned in column (3) of the Table annexed to the notification can be availed of provided the documents have been issued before the 1st April, 1994 and the credit under the said rule has been taken on or before the 30th June, 1994. At column Sl. No. 10 of column (3) the document specified is endorsed gate passes/subsidiary gate passes/cert .....

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