https://www.taxtmi.com/caselaws?id=83368 MODVAT credit was treated as admissible where gate passes were endorsed by an authorised agent of the consignor, because the consignments were diverted to the recipient with the consignor's agreement, reached the factory in original packing, and had not been received or credited by the original consignee. The endorsement defect was regarded as procedural only, and Rule 57G was held to have been substantially complied with. On that basis, the credit claim was accepted and the Revenue's objection was rejected. en-us Wed, 06 Jul 1994 00:00:00 +0530 Wed, 13 Jul 2011 10:34:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=83368 MODVAT credit was treated as admissible where gate passes were endorsed by an authorised agent of the consignor, because the consignments were diverted to the recipient with the consignor's agreement, reached the factory in original packing, and had not been received or credited by the original consignee. The endorsement defect was regarded as procedural only, and Rule 57G was held to have been substantially complied with. On that basis, the credit claim was accepted and the Revenue's objection was rejected. Case-Laws Central Excise Wed, 06 Jul 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=83368