https://www.taxtmi.com/caselaws?id=84831 MODVAT credit under Rule 57G was available only on prescribed documents or additional documents notified by the Board. Credit on gate passes endorsed twice was treated as admissible because the material showed that such documents had already been notified for the relevant period, subject to rectification if that factual basis was incorrect. No comparable notification was shown for subsidiary gate passes endorsed once, so credit on those documents was not admissible. The relaxation or extension of eligible documents under the MODVAT scheme operated only from the date of notification, since the verification and control mechanism depended on notified documents. en-us Thu, 24 Aug 1995 00:00:00 +0530 Mon, 25 Jul 2011 18:48:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=84831 MODVAT credit under Rule 57G was available only on prescribed documents or additional documents notified by the Board. Credit on gate passes endorsed twice was treated as admissible because the material showed that such documents had already been notified for the relevant period, subject to rectification if that factual basis was incorrect. No comparable notification was shown for subsidiary gate passes endorsed once, so credit on those documents was not admissible. The relaxation or extension of eligible documents under the MODVAT scheme operated only from the date of notification, since the verification and control mechanism depended on notified documents. Case-Laws Central Excise Thu, 24 Aug 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=84831