TRADE NOTICE NO

TRADE NOTICE NO. 109/2001

Dated:

27-12-2001

Sub :- Central Excise - Whether gate-passes issued prior to 1-4-94 but endorsed thereafter,

subject to credit being taken on or before 30^th 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 of Gujarat.

$$$$

Copy of the Board's Circular No. 600/37/2001.CX (F.No. 267/68/2001-CX.8) dated 19^th

November, 2001 on the above subject is communicated for information and necessary action. The Notification

No. 16/94-CE(NT) dated 30-3-94 mentioned in the circular has been communicated as Trade Notice No.

42/94 dated 4-4-94.

As the judgement 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 judgment.

The contents of the Trade Notice may please be brought to the notice of all concerned.

(Issued from file C.No. IV/16/2/2001.CX. POL.)

Sd/-

(JANAKI ARUNKUMAR)

ADDITIONAL COMMISSIONER (TECHNICAL)

As per mailing list (For both Department and Trade)

COPY OF THE BOARD'S CIRCULAR NO. 600/37/2001-CX (F.NO.267/68/2001-CX.8) DATED 19^TH 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(N.T) 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 30^th 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 judgment.

Sd/-

(Vivek Prasad)

Under Secretary to the Government of India