ORDER
Shiben K. Dhar, Member (T)
1. The issue relates to eligibility of Modvat credit on the basis of subsidiary gatepasses.
2. Arguing on behalf of the Appellants the ld. Counsel submits that they availed Modvat on the basis of subsidiary gatepasses after June 1994 and for mere technical offence and on the basis of this minor irregularities Modvat credit cannot be denied.
3. Arguing on behalf of the Revenue the ld. DR submits that as per Notification No. 16/94 credit on subsidiary gatepasses was eligible only till 30th June, 1994 and since in this instant case credit has been availed after the date the same is not admissible.
4. Considered. Since Notification No. 16/94 indicates cut off date for availing Modvat credit and the Modvat credit on subsidiary gatepasses has been admittedly availed after the specified date Commissioner (Appeals) has rightly rejected the appeal. In view of this the impugned order is upheld and appeal rejected.