Endorsed gate pass valid for Modvat credit when goods moved through a trader and receipt was undisputed.

An endorsed gate pass was treated as a valid document for availing Modvat credit under the relevant notification and Rule 57G of the Central Excise Rules, 1944. Receipt of the goods was not in dispute, and the fact that the consignment moved through a trader did not, by itself, invalidate the document. In the absence of material showing that the goods were unrelated to the gate pass or that the document had already been used, the endorsed gate pass was sufficient to support Modvat credit. Credit was therefore held admissible on that document.

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Issues: Whether modvat credit was admissible on an endorsed gate pass when the goods were received through a trader.

Analysis: The endorsed gate pass was accepted as a valid document under the relevant modvat notification and Rule 57G of the Central Excise Rules, 1944. The receipt of the goods was not disputed, and the fact that the consignment moved through a trader did not affect the validity of the endorsed gate pass. In the absence of any material to show that the consignment was unrelated to the goods covered by the document or that the gate pass had already been used, the document had to be treated as sufficient for availing modvat credit.

Conclusion: Modvat credit was admissible on the endorsed gate pass, and the assessee succeeded.

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