1998 (7) TMI 364

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..... er per : G.A. Brahma Deva, Member (J)]. These are two reference applications filed by the Revenue to refer the following questions on the ground that point of law arises with reference to the Final Order passed by the Tribunal A/35 36/98-NB, dated 8-1-1998 [1998 (101) E.L.T. 425 (Tribunal)]. (i) As per Notification No. 16/94-C.E. (N.T.), dated 30-3-1994 endorsed GP 1s are valid documents .....

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..... de Order No. 3506 (sic)/96-WRB, dated 7-10-1996 reported in 1997 (92) E.L.T. 588 (Tribunal). 2. Heard both sides with reference to the reference applications filed by the Revenue. Shri P.K. Jain, ld. DR appearing for the Revenue submitted that the Tribunal has referred the matter on earlier occasions on the similar issue and requested that in line with that orders, this matter may he referred to .....

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..... In the facts and circumstances in line with order, we are referring the following question. The point of law under reference is whether gate passes issued prior to 1-4-1994 but endorsed after that date would fall under the coverage of Entry No. 10 in the table to the Notification No. 16/94-C.E. (N.T.), dated 30-3-1994 and would consequently become eligible documents for taking credit under Modv .....

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