Modvat credit: incomplete gate passes may be cured by verification; receipts before required declaration are ineligible. Availability of Modvat credit is governed by two operative rules: omission of chapter/heading/sub heading numbers on a gate pass alone is not a ground for denial if other duty payment particulars and goods description appear, subject to verification by the jurisdictional Superintendent of Central Excise; receipts of inputs prior to the mandatory declaration under the applicable declaration rule are not eligible for Modvat credit, consistent with earlier departmental instructions.
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: incomplete gate passes may be cured by verification; receipts before required declaration are ineligible.
Availability of Modvat credit is governed by two operative rules: omission of chapter/heading/sub heading numbers on a gate pass alone is not a ground for denial if other duty payment particulars and goods description appear, subject to verification by the jurisdictional Superintendent of Central Excise; receipts of inputs prior to the mandatory declaration under the applicable declaration rule are not eligible for Modvat credit, consistent with earlier departmental instructions.
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