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Judgment
6 paragraphs · 103 words
R. Jayasimha Babu, J.—The respondent, though served, has not chosen to appear in person, or through Counsel.
2.
Having heard Counsel for the Revenue, we are satisfied that a question requiring our consideration does arise.
3.
The Tribunal is directed to refer the following question of law :
Whether the assessee is entitled to Modvat credits on inputs received under the cover of gate passes endorsed after 1-4-94, despite the terms of
the Notification No. 16/94 dated 30-3-1994 ?
2.
The Tribunal is directed to submit a statement of the case together with the relevant materials for the purpose of deciding the question.