Modvat endorsement limit: administrative instruction caps gate pass endorsements to two, with tribunal exceptions confined to individual cases. Modvat credit depends on gate pass traceability; the Board's administrative instruction restricts endorsement of an original gate pass to two occasions when goods are transferred in original packing. A tribunal permitted credit on a thrice-endorsed gate pass where duty-paid character and quantum were evident, but the Board deems that decision an exception limited to the individual case and mandates rigid compliance with the two-endorsement rule by field formations.
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.
Modvat endorsement limit: administrative instruction caps gate pass endorsements to two, with tribunal exceptions confined to individual cases.
Modvat credit depends on gate pass traceability; the Board's administrative instruction restricts endorsement of an original gate pass to two occasions when goods are transferred in original packing. A tribunal permitted credit on a thrice-endorsed gate pass where duty-paid character and quantum were evident, but the Board deems that decision an exception limited to the individual case and mandates rigid compliance with the two-endorsement rule by field formations.
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