2009 (7) TMI 740

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..... ontrol) Appellate Tribunal, New Delhi has referred the following question of law for opinion to this Court : "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.A.), dated 30-3-1994 and would consequently become eligible for taking credit under the Modvat Scheme?" 2. Briefly .....

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..... on in the case of Moosa Haji Patralwal Pvt. Ltd. reported in 1996 (83) E.L.T. 620. 3. We have heard Sri Subodh Kumar appearing for the Revenue and Sri Gopal Verma appearing on behalf of the respondent-assessee. We are proceeding to decide the present. Reference on the basis of the record available before us and on the basis of the arguments advanced by the counsel for the parties. 4. We find tha .....

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..... dit has been availed of on or before 30th June, 1994, thus, the Tribunal has rightly allowed Modvat credit on the basis of endorsed gate passes merely. 5. We may mention here that this Court in Central Excise Reference No. 33 of 2000, Commissioner of Central Excise, Meerut v. M/s East India Udyog Ltd.  decided on 18 April, 2007 and the Central Excise Reference No. 5/99 decided on 9-7-2009, h .....

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