Endorsement of subsidiary gate passes permitted once for availing Modvat credit when entire material is transferred to another person. Subsidiary gate passes and certificates issued by public sector undertakings and canalising agencies may be endorsed only once for the purpose of availing Modvat credit, and only if the entire material covered by the document is sent to another person; this supersedes earlier instructions prohibiting further endorsement.
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.
Endorsement of subsidiary gate passes permitted once for availing Modvat credit when entire material is transferred to another person.
Subsidiary gate passes and certificates issued by public sector undertakings and canalising agencies may be endorsed only once for the purpose of availing Modvat credit, and only if the entire material covered by the document is sent to another person; this supersedes earlier instructions prohibiting further endorsement.
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