https://www.taxtmi.com/caselaws?id=82450 Modvat credit could not be denied merely because gate passes were not properly endorsed or the endorsements were irregular, as the defects were treated as remediable and the substantive receipt and use of inputs in the factory was the material consideration. The appellants were required to rectify the documentation and produce supplier certificates showing non-availment of Modvat credit, after which the Assistant Collector was to reconsider the claim and verify receipt and use of the inputs. en-us Wed, 22 Jul 1992 00:00:00 +0530 Tue, 05 Jul 2011 11:53:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=82450 Modvat credit could not be denied merely because gate passes were not properly endorsed or the endorsements were irregular, as the defects were treated as remediable and the substantive receipt and use of inputs in the factory was the material consideration. The appellants were required to rectify the documentation and produce supplier certificates showing non-availment of Modvat credit, after which the Assistant Collector was to reconsider the claim and verify receipt and use of the inputs. Case-Laws Central Excise Wed, 22 Jul 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=82450