https://www.taxtmi.com/caselaws?id=84055 Modvat credit under Rule 57G could not be denied merely because a gate pass was not endorsed in the assessee's favour. The absence of endorsement was treated as a curable procedural defect, not a permanent bar, where the inputs were received and used in manufacture. The assessee could regularise the position by obtaining endorsement or producing a dealer's certificate confirming transfer of the consignment and that no other person had availed Modvat on the same document. The Department was then required to verify the claim before granting credit, provided the document had not been used elsewhere. en-us Fri, 01 Jan 1993 00:00:00 +0530 Tue, 19 Jul 2011 15:30:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=84055 Modvat credit under Rule 57G could not be denied merely because a gate pass was not endorsed in the assessee's favour. The absence of endorsement was treated as a curable procedural defect, not a permanent bar, where the inputs were received and used in manufacture. The assessee could regularise the position by obtaining endorsement or producing a dealer's certificate confirming transfer of the consignment and that no other person had availed Modvat on the same document. The Department was then required to verify the claim before granting credit, provided the document had not been used elsewhere. Case-Laws Central Excise Fri, 01 Jan 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=84055