https://www.taxtmi.com/caselaws?id=84063 Prima facie, an endorsed gate pass could not automatically support Modvat credit for bottles moved after the original consignment had been broken up, because the document had already served its purpose and further movement required compliance with the prescribed Modvat procedure. The record also did not show compliance with the rules governing receipt and processing of inputs, and the printers were not treated as job workers of the appellants. On that basis, complete waiver of pre-deposit was declined, but partial dispensation was allowed subject to deposit of specified sums, with the balance stayed pending appeal. en-us Fri, 04 Nov 1994 00:00:00 +0530 Tue, 19 Jul 2011 15:47:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=84063 Prima facie, an endorsed gate pass could not automatically support Modvat credit for bottles moved after the original consignment had been broken up, because the document had already served its purpose and further movement required compliance with the prescribed Modvat procedure. The record also did not show compliance with the rules governing receipt and processing of inputs, and the printers were not treated as job workers of the appellants. On that basis, complete waiver of pre-deposit was declined, but partial dispensation was allowed subject to deposit of specified sums, with the balance stayed pending appeal. Case-Laws Central Excise Fri, 04 Nov 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=84063