https://www.taxtmi.com/caselaws?id=84234 Modvat credit could not be denied merely because the duty-paying gate passes were not separately endorsed, where the documents already showed the assessee's name, address and consignee details linking the inputs to it. A fresh endorsement was unnecessary because the original records sufficiently identified the assessee as the intended recipient and user, and neither the Rules nor the prescribed procedure prohibited credit on such documents. The departmental objection was treated as overly technical, so the disallowance of credit and the personal penalty were unsustainable. en-us Wed, 01 Feb 1995 00:00:00 +0530 Wed, 20 Jul 2011 15:44:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=84234 Modvat credit could not be denied merely because the duty-paying gate passes were not separately endorsed, where the documents already showed the assessee's name, address and consignee details linking the inputs to it. A fresh endorsement was unnecessary because the original records sufficiently identified the assessee as the intended recipient and user, and neither the Rules nor the prescribed procedure prohibited credit on such documents. The departmental objection was treated as overly technical, so the disallowance of credit and the personal penalty were unsustainable. Case-Laws Central Excise Wed, 01 Feb 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=84234