Modvat credit admissibility upheld despite gate passes lacking duty amounts when supplier disclosure is administratively relaxed. Where a supplier has been permitted regulatory relaxation exempting mention of duty rate or amount on a gate pass, recipients' entitlement to Modvat credit shall not be denied solely because the gate pass does not show duty particulars; the departmental instruction directs field formations to treat such relaxed documentation as sufficient for input credit admissibility and to acknowledge receipt of the clarification.
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Provisions expressly mentioned in the judgment/order text.
Modvat credit admissibility upheld despite gate passes lacking duty amounts when supplier disclosure is administratively relaxed.
Where a supplier has been permitted regulatory relaxation exempting mention of duty rate or amount on a gate pass, recipients' entitlement to Modvat credit shall not be denied solely because the gate pass does not show duty particulars; the departmental instruction directs field formations to treat such relaxed documentation as sufficient for input credit admissibility and to acknowledge receipt of the clarification.
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