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        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

        Provisions expressly mentioned in the judgment/order text.

        <h1>Gate-pass validity confirmed for pre-cutoff issued documents endorsed later, provided credit is taken by the prescribed deadline.</h1> The Gujarat High Court held that gate-passes issued before the cutoff but endorsed after it are valid duty-paying documents for availment of credit under Notification No.16/94-CE(NT), provided the credit is claimed by the prescribed final date. The Board accepted this interpretation and instructed field formations to decide pending cases following that ratio.

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