https://www.taxtmi.com/caselaws?id=81946 Modvat credit was treated as admissible where goods were directly despatched to the assessee and the gate passes bore its name or were endorsed in its favour; denial solely because the assessee was not the original consignee was rejected. The only exception was Gate Pass No. 142, which required verification because the record did not clearly show the assessee's name or the endorsement. On limitation, a show cause notice issued beyond six months from availment of credit was held time-barred under the amended Rule 57-I, as no suppression or wilful misstatement was alleged. The limitation objection was accepted as a pure question of law on the existing record. en-us Fri, 24 Jul 1992 00:00:00 +0530 Wed, 29 Jun 2011 18:26:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=81946 Modvat credit was treated as admissible where goods were directly despatched to the assessee and the gate passes bore its name or were endorsed in its favour; denial solely because the assessee was not the original consignee was rejected. The only exception was Gate Pass No. 142, which required verification because the record did not clearly show the assessee's name or the endorsement. On limitation, a show cause notice issued beyond six months from availment of credit was held time-barred under the amended Rule 57-I, as no suppression or wilful misstatement was alleged. The limitation objection was accepted as a pure question of law on the existing record. Case-Laws Central Excise Fri, 24 Jul 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=81946