IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORGINAL CIVIL JURISDICTION CENTRAL EXCISE REFERENCE NO. 5 OF 1997 The Commissioner of Central Excise. ... Applicant. V/s. M/s.Mahindra Engineering & Chemical Products Ltd. ... Respondent. A.S.Rao for the applicant- revenue. None for the respondent. CORAM : V.C.DAGA AND J.P.DEVADHAR, JJ. DATED : 25th November, 2009. P.C. :- Heard learned counsel for the applicant- revenue. None appears for the respondent. 2. Mr.Rao, learned counsel appearing for the revenue submits that by this reference, the following question was referred to this Court for opinion. “Whether gate passes issued prior to 1.4.94 but endorsed after that date would fall under the coverage of entry no.10 in the Table to the Notification No.16/94-CE(NT) dated 30.3.94 and would consequently become eligible documents for taking credit under the Modvat Scheme? 3. He further submits that the aforesaid question is covered by the judgment of this Court in the case of CEXA No.4/2000 delivered in the case of The Commissioner of Central Excise Vs. Moosa Haji Patrawala P.Ltd. Decided on 10 th June,2009. 4. In the above view of the matter, for the reasons stated in the aforesaid order, the question is answered in favour of the assessee and against the revenue. 5. Reference is disposed of accordingly. (J.P.DEVADHAR, J.) (V.C.DAGA, J.)