https://www.taxtmi.com/caselaws?id=84200 Rule 57G(2) of the Central Excise Rules, 1944 was applied to treat endorsed gate passes as valid duty-paying documents for Modvat credit, provided the duty-paid character and bona fides of the documents could be verified. The Tribunal followed an earlier identical reference decision and held that further transfer by endorsement did not by itself destroy the documents' validity. The proposed questions were treated as academic, and the contention that relief had been granted without authority was rejected because the relief remained within the statute and rules. No referable question of law was found, so the Revenue's reference application was rejected. en-us Wed, 24 May 1995 00:00:00 +0530 Wed, 20 Jul 2011 13:04:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=84200 Rule 57G(2) of the Central Excise Rules, 1944 was applied to treat endorsed gate passes as valid duty-paying documents for Modvat credit, provided the duty-paid character and bona fides of the documents could be verified. The Tribunal followed an earlier identical reference decision and held that further transfer by endorsement did not by itself destroy the documents' validity. The proposed questions were treated as academic, and the contention that relief had been granted without authority was rejected because the relief remained within the statute and rules. No referable question of law was found, so the Revenue's reference application was rejected. Case-Laws Central Excise Wed, 24 May 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=84200