2009 (6) TMI 14

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..... 994 when the purchaser re-sold input to third party, he would make an endorsement on the gate passes issued by the manufacturer of the input. Procedure was changed and in stead of endorsement on the gate passes, invoice was required to be produced as per the above referred Notification. – Held that when the gate-passes were issued prior to 1.4.1994 and endorsed on or before 30th June, 1994, such d .....

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..... passes, which were endorsed after 1.4.1994, is not correct in terms of Notification No. 16/94-CE(NT), dated 30.4.1994, which envisages that an endorsed gate pass is a valid document for the purposes of Rule 57-G of Central Excise Rules, provided the same has been endorsed before 1.4.1994 and the credit has been taken on /or before 30.6.1994?" "3) That when in the present case, the assessee had .....

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