https://www.taxtmi.com/caselaws?id=83479 Modvat credit was available only when duty-paid inputs were received under a statutorily prescribed and valid document evidencing duty payment and traceability. A gate-pass issued in the name of one consignee could not be converted into a valid document for another recipient by private endorsement after clearance and receipt of the goods. Because the prescribed procedure under the rules was not followed, the endorsement did not satisfy the document requirement and the credit claim was inadmissible. en-us Tue, 08 Feb 1994 00:00:00 +0530 Wed, 13 Jul 2011 17:22:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=83479 Modvat credit was available only when duty-paid inputs were received under a statutorily prescribed and valid document evidencing duty payment and traceability. A gate-pass issued in the name of one consignee could not be converted into a valid document for another recipient by private endorsement after clearance and receipt of the goods. Because the prescribed procedure under the rules was not followed, the endorsement did not satisfy the document requirement and the credit claim was inadmissible. Case-Laws Central Excise Tue, 08 Feb 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=83479