1997 (2) TMI 257

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..... y the captioned reference application has submitted that the following point of law arises out of the decision of the Tribunal s order No. A/1579/96-NB, dated 17-6-1996 : Whether subsidiary gate passes issued on 31-3-1994 is a valid documents for availing modvat credit as per Notification No. 16/94-CE(NT), dated 30-3-1994, since the subsidiary gate passes ceases to be a prescribed document afte .....

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..... . Authority of the CBEC or the Central Excise Rules, 1994 Documents (1) (2) (3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .....

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..... ry gate passes were issued after 31-3-1994. I also find that against serial No. 10 in the column document subsidiary gate pass is mentioned . Reading the proviso I find that the Not. No. 16/94-C.E., dated 30-3-1994 specifically lays down that the subsidiary gate pass will be a valid document for taking Modvat credit only if it was issued before 1-4-1994. In the instant case, the admitted position .....

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