IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH. GCR No.3 of 1997 Date of Decision:22.03.2010 Commissioner of Central Excise, Chandigarh ....Petitioner Versus M/s Partap Steel Rolling Mills. ...Respondent CORAM:- HON'BLE MR. JUSTICE ASHUTOSH MOHUNTA. HON'BLE MR. JUSTICE MEHINDER SINGH SULLAR. Present: Mr.Gurpreet Singh, Sr. Standing Counsel(Indirect Taxes), for the petitioner. None for the respondent. ASHUTOSH MOHUNTA, J. (ORAL) The Customs, Excise and Gold (Control) Appellate Tribunal has referred the following question of law for adjudication by this Court:- “Whether subsidiary gate passes issued after 31.3.94 is a valid document for availing modvat credit as per notification No.16/94-CE(N.T.) dated 30.3.94, since the subsidiary gate passes ceased to be a prescribed document after 31.3.94?” The aforementioned question of law stands squarely answered by this Court in GCR No.8 of 1999 decided on 11.03.2010 titled as Commissioner of Central Excise, Chandigarh Versus M/s Stelko Strips Ltd. and GCR No.9 of 2001 decided on 18.3.2010 titled as Commissioner of Central Excise, Chandigarh Versus M/s Him Cylinder (P) Ltd. In view of the above, this reference is accordingly answered in favour of the assessee and against the revenue. (ASHUTOSH MOHUNTA) JUDGE March 22, 2010 (MEHINDER SINGH SULLAR) AS JUDGE