https://www.taxtmi.com/caselaws?id=82782 Modvat credit was held admissible where duty-paid inputs were identifiable through endorsed original Gate Passes, even though delivery was received in piecemeal consignments and supporting endorsements were produced later; the full quantity covered by the documents reaching the claimant was sufficient, and subsidiary Gate Passes were not merely because delivery was not in one lot. However, penalty was sustained because credit had initially been taken on invoices that were not the prescribed documents, amounting to a procedural contravention. The absence of an express reference to the precise penal sub-clause in the notice did not invalidate the penalty where the charge of wrongful credit was clearly stated. en-us Wed, 04 Aug 1993 00:00:00 +0530 Thu, 07 Jul 2011 12:46:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=82782 Modvat credit was held admissible where duty-paid inputs were identifiable through endorsed original Gate Passes, even though delivery was received in piecemeal consignments and supporting endorsements were produced later; the full quantity covered by the documents reaching the claimant was sufficient, and subsidiary Gate Passes were not merely because delivery was not in one lot. However, penalty was sustained because credit had initially been taken on invoices that were not the prescribed documents, amounting to a procedural contravention. The absence of an express reference to the precise penal sub-clause in the notice did not invalidate the penalty where the charge of wrongful credit was clearly stated. Case-Laws Central Excise Wed, 04 Aug 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=82782