1997 (7) TMI 329

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..... 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 prescribed docum .....

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..... 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 in 199 .....

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