https://www.taxtmi.com/caselaws?id=85045 MODVAT credit was admissible only on documents expressly authorised by Rule 57G and the applicable Board notification. Because the relaxation for gate passes was limited to the notified documentary conditions, gate passes endorsed three times fell outside the permitted category and could not support credit. The Tribunal held that such documentary relaxation could not be extended beyond its express terms and that compliance with the prescribed proof requirements remained mandatory. The lower authority's allowance of credit was therefore set aside, and the Revenue's position was upheld. en-us Mon, 12 Feb 1996 00:00:00 +0530 Tue, 02 Aug 2011 14:47:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=85045 MODVAT credit was admissible only on documents expressly authorised by Rule 57G and the applicable Board notification. Because the relaxation for gate passes was limited to the notified documentary conditions, gate passes endorsed three times fell outside the permitted category and could not support credit. The Tribunal held that such documentary relaxation could not be extended beyond its express terms and that compliance with the prescribed proof requirements remained mandatory. The lower authority's allowance of credit was therefore set aside, and the Revenue's position was upheld. Case-Laws Central Excise Mon, 12 Feb 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=85045