https://www.taxtmi.com/caselaws?id=85064 A superfluous endorsement on a certificate issued in lieu of a gate pass did not invalidate the prescribed duty-paying document for Modvat purposes, because the certificate still identified the consignee, consignor and relevant gate-pass particulars. Late receipt of the certificate after the inputs had been received also did not bar credit, since Rule 57G(2) did not require the document to accompany the inputs at the time of receipt and credit was taken only after the document was obtained. On that basis, Modvat credit remained available and the disallowance could not stand. en-us Fri, 23 Feb 1996 00:00:00 +0530 Tue, 02 Aug 2011 15:37:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=85064 A superfluous endorsement on a certificate issued in lieu of a gate pass did not invalidate the prescribed duty-paying document for Modvat purposes, because the certificate still identified the consignee, consignor and relevant gate-pass particulars. Late receipt of the certificate after the inputs had been received also did not bar credit, since Rule 57G(2) did not require the document to accompany the inputs at the time of receipt and credit was taken only after the document was obtained. On that basis, Modvat credit remained available and the disallowance could not stand. Case-Laws Central Excise Fri, 23 Feb 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=85064