1997 (7) TMI 329

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..... r]. The Revenue has filed the above Reference application seeking to refer the following question said to have arisen out of the Tribunal s Final Order No. A/1389/96-NB, dated 14-5-1996. Whether GP 1 endorsed after 31-3-1994 but on or before 30-6-1994 are valid documents for availing Modvat credit as per Notification No. 16/94-C.E. (N.T.), dated 30-3-1994, since GP 1 ceases to be a prescr .....

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..... issued before 1-4-1994 although they were endorsed after that date, and credit was taken before 30th June 1994, they would be valid duty paying document in terms of Notification 16/94-C.E., dated 30-3-1994. The Revenue s appeal to the Tribunal was rejected holding that these gate passes were valid duty paying documents relying upon the Tribunal s order in the case of Moosa Haji Patrawala reported .....

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