https://www.taxtmi.com/caselaws?id=85222 Modvat credit could not be denied merely because inputs were received in instalments under challans before the relevant gate pass arrived, where the goods were duty paid, entered in statutory records, and credit was taken only after receipt of the gate pass. The absence of subsidiary gate passes was treated as a procedural lapse because the scheme permitted them for smaller consignments covered by a larger gate pass. Credit on the remaining inputs was therefore admissible, and denial of credit was not sustained. en-us Fri, 29 Mar 1996 00:00:00 +0530 Wed, 03 Aug 2011 15:03:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=85222 Modvat credit could not be denied merely because inputs were received in instalments under challans before the relevant gate pass arrived, where the goods were duty paid, entered in statutory records, and credit was taken only after receipt of the gate pass. The absence of subsidiary gate passes was treated as a procedural lapse because the scheme permitted them for smaller consignments covered by a larger gate pass. Credit on the remaining inputs was therefore admissible, and denial of credit was not sustained. Case-Laws Central Excise Fri, 29 Mar 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=85222