2001 (2) TMI 716 - AT - Central Excise

Summary

The appeal was about Modvat credit availability based on Gate pass after 30-6-1994. The appellant argued that Gate passes were valid even after 30-6-1994. The respondent stated that Gate pass was not a valid document for Modvat credit after 30-6-1994. The Tribunal upheld the decision that Gate pass was not a valid document for Modvat credit after 30-6-1994, as specified by the Central Government. The appeal was rejected.