IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION CENTRAL EXCISE APPEAL NO. 39 OF 2004 Union of India Through Commissioner of Central Excise. ... Appellant. V/s. M/s.Mhatre Engineering Pvt.Ltd. ... Respondent. A.S.Rao with R.B.Pardeshi i/b. T.C.Kaushik for the appellant. CORAM : V.C.DAGA AND J.P.DEVADHAR, JJ. DATED : 12th November 2009. P.C. : Heard learned counsel for the appellant and learned counsel for the respondent. Perused appeal. 2. This appeal has been admitted vide order dated 11th August, 2005 on the following substantial questions of law: (1) Whether the gate passes issued prior to 1.4.1994, endorsed after that date would fall under the coverage of Entry No.10 of Table to the Notification No. 16/94 CE(NT), dated 30.3.1994 and would consequently became eligible for taking credit under MODVAT Scheme? (2) That after introducing the invoice system w.e.f. 1.4.1994 for removal of excisable goods from the factory, the MODVAT Credit taken on the endorsed gate passes, which were endorsed after 1.4.1994, is not correct in terms of Notification No.16/94-CE(NT) dated 30.4.1994, which envisages that an endorsed gate pass is a valid document for the purposes of Rule 57-G of Central Excise Rules, provided the same has been endorsed before 1.4.1994 and the credit has been taken on/or before 30.6.1994? 3) That when in the present case, the assessee had availed the MODVAT Credit on the basis of the endorsed gate passes, admittedly endorsed after 1.4.1994, whether the same are valid duty paying documents for availing MODVAT Credit in view of Notification No.16/94-CE(NT), dated 30.3.1994. In view of this position, whether the Tribunal is right in dismissing the appeal of the Revenue Department? 3. Learned counsel appearing for the appellant- Revenue fairly states that all the three questions are covered by virtue of the judgment of this Court dated 10th June, 2009 delivered in Central Excise Reference No.4/1997 (The Commissioner of Central Excise v. Moosa Haji Patrawala P.Ltd.) against the revenue. In this view of the matter, appeal is liable to be dismissed. 4. Appeal is dismissed for the reasons recorded in the aforesaid judgment with no order as to costs. (J.P.DEVADHAR, J.) (V.C.DAGA J.)