https://www.taxtmi.com/caselaws?id=84851 Modvat credit could not be denied solely because subsidiary gate passes were issued after 1-4-1994 where the original gate pass had been issued on 31-3-1994 and invoices were produced during the transitional period. Notification No. 16/94 treated subsidiary gate passes as valid documents for credit, subject to the relevant issue-and-use conditions, and the tribunal noted that the documents were generated within a reasonable time. The appellate authority erred by rejecting credit only on the date of the subsidiary gate passes without examining the invoices or the Board's relaxation for the transitional period. The matter was remanded for fresh consideration of those documents and instructions after hearing the assessee. en-us Mon, 16 Oct 1995 00:00:00 +0530 Mon, 01 Aug 2011 11:33:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=84851 Modvat credit could not be denied solely because subsidiary gate passes were issued after 1-4-1994 where the original gate pass had been issued on 31-3-1994 and invoices were produced during the transitional period. Notification No. 16/94 treated subsidiary gate passes as valid documents for credit, subject to the relevant issue-and-use conditions, and the tribunal noted that the documents were generated within a reasonable time. The appellate authority erred by rejecting credit only on the date of the subsidiary gate passes without examining the invoices or the Board's relaxation for the transitional period. The matter was remanded for fresh consideration of those documents and instructions after hearing the assessee. Case-Laws Central Excise Mon, 16 Oct 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=84851