| Date: |
19-11-2001
|
| Notification No: |
Central Excise Circular No 600/2001
|
| Issuing Authority: |
Central Excise
|
| Type: |
Circular
|
| File No: |
|
| Subject: |
Whether gate-passes issued prior to 1.4.94 but endorsed thereafter, subject to credit being taken on or before 30th June, 1994, are valid duty paying documents covered by the Notification No. 16/94-CE(NT) dated 30.3.94 – decision of the Hon’ble High Court
|
|
Whether gate-passes issued prior to 1.4.94 but endorsed thereafter,
subject to credit being taken on or before 30th June, 1994, are valid duty
paying documents covered by the Notification No. 16/94-CE(NT) dated 30.3.94 �
decision of the Hon�ble High Court
Circular
No. 600 dated 19th November 2001
I
am directed to invite reference to the judgment of Hon�ble High Court of
Gujarat in the case of M/s Krishna Chemicals, Ahmedabad, passed on 22.11.2000.
The Hon�ble High Court has interpreted Notification No. 16/94-CE (NT) dated
30.3.94 and held that the gate passes issued prior to 1.4.94 but endorsed
thereafter would be valid documents for availment of credit, subject to credit
being taken on or before 30th June, 1994.
2.
The subject judgment of the Hon�ble High Court of Gujarat has been
accepted by the Board. All pending cases may be decided by following the ratio
of the said judgement.
3.
Field formations may be informed accordingly.
4.
The receipt of this letter may please be acknowledged.
|
|
|