Modvat credit endorsement allowed only where entire consignment covered by subsidiary gate pass is transferred to another person. Endorsement of subsidiary gate passes and certificates issued by public sector undertakings and canalising agencies for availing Modvat credit is permitted only if the entire material covered by such document is sent to another person; this modifies earlier Board instructions and requires field formations and trade interests to be informed.
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 credit endorsement allowed only where entire consignment covered by subsidiary gate pass is transferred to another person.
Endorsement of subsidiary gate passes and certificates issued by public sector undertakings and canalising agencies for availing Modvat credit is permitted only if the entire material covered by such document is sent to another person; this modifies earlier Board instructions and requires field formations and trade interests to be informed.
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