2007 (4) TMI 278

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..... is Court. "Whether gate passes issued prior to 1-4-94 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 30-3-94 and would subsequently become eligible documents for taking credit under the Modvat Scheme?" 2. Briefly stated the facts giving rise to the present reference are as follows : Up to 31-3-94 G.P.I. .....

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..... decide the present Reference on the basis of the record available before us and on the basis of the arguments advanced by Sri K.C. Sinha. 4. We find that in the Notification No. 16/94-C.E. (N.T.), dated 30-3-94 documents have been prescribed by the Central Government in exercise of powers conferred by Rule 57G of the Central Excise Rules, 1944. The said notification also provides that the Modvat .....

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