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TMI Blog2006 (7) TMI 230X X X X Extracts X X X X X X X X Extracts X X X X ..... s for the opinion of this Court :- (i) Whether the Endorsed Gate-pass issued/endorsed after 1-4-94 can be considered as a valid document for availments of Modvat credit under Notification 16/94-CE(NT) dated 30-3-94 issued u/r. 57G(2) of Central Excise Rules? (ii) Whether the CEGAT is empowered to treat a document not prescribed under proviso to sub-rule (2) of Rule 57G of the Centr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e of final products. Rule 57G prescribed procedure to be followed by the manufacturer intending to take such credit. The Ministry, from time to time, issued instructions prescribing certain documents under the proviso to Rule 57G. On 1-3-1994, vide Notification No. 4/94-C.E. (N.T.), the proviso was amended stipulating that such prescription by the Central Government, should be by Notification in t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... corresponding entry in column (2) of the said Table for the purpose of the said rule : Provided that the documents have been issued before 1-4-1994 and the credit under the said rule has been taken on or before 30-6-1994. 1 to 9 xxxxxxxxxxxx xxxx xxxx xxxx 10 (i)F. No. 263/88-CXB, dated 23rd January, 1989 Endorsed gate passes / subsidiary gate passes / ce ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed gate pass in order to derive benefit of this Notification could also have been issued only before 1-4-1994. Notification is to be strictly construed and when the language is plain and unambiguous, it leaves no doubt that both the requirements are concurrent. In our opinion, the requirement contemplated by the Notification is that gate pass should have been issued before 1-4-1994 and endorsement ..... X X X X Extracts X X X X X X X X Extracts X X X X
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