https://www.taxtmi.com/caselaws?id=84280 Modvat credit remained available on gate passes or challans even where additional endorsements were made, because the documents continued to evidence duty payment. The proviso to Rule 57G(2) empowered prescription of duty-paying documents, but did not authorise a limit on endorsements. Board instructions restricting endorsements were therefore administrative and could not override the rule or defeat credit otherwise admissible. On that basis, the Tribunal held that its earlier order did not give rise to the reference question framed by the Revenue and declined to refer the matter to the High Court. en-us Fri, 28 Apr 1995 00:00:00 +0530 Wed, 20 Jul 2011 18:23:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=84280 Modvat credit remained available on gate passes or challans even where additional endorsements were made, because the documents continued to evidence duty payment. The proviso to Rule 57G(2) empowered prescription of duty-paying documents, but did not authorise a limit on endorsements. Board instructions restricting endorsements were therefore administrative and could not override the rule or defeat credit otherwise admissible. On that basis, the Tribunal held that its earlier order did not give rise to the reference question framed by the Revenue and declined to refer the matter to the High Court. Case-Laws Central Excise Fri, 28 Apr 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=84280