https://www.taxtmi.com/caselaws?id=85425 Modvat credit could not be denied merely because payment passed through an intermediary invoice if the prescribed subsidiary gate pass covered the goods, but the assessee had to prove the nexus through verification of the goods movement. A dealer's invoice was treated as an authorised document under Notification No. 21/94, and omission to examine the annexure was not fatal where it could supply the missing particulars. Endorsed gate passes issued before 31-3-1994 remained valid for credit taken before 30-6-1994, and April 1994 invoice-type documents were also accepted in view of the transitional difficulty and contemporaneous administrative instructions. en-us Thu, 18 Apr 1996 00:00:00 +0530 Thu, 04 Aug 2011 18:26:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=85425 Modvat credit could not be denied merely because payment passed through an intermediary invoice if the prescribed subsidiary gate pass covered the goods, but the assessee had to prove the nexus through verification of the goods movement. A dealer's invoice was treated as an authorised document under Notification No. 21/94, and omission to examine the annexure was not fatal where it could supply the missing particulars. Endorsed gate passes issued before 31-3-1994 remained valid for credit taken before 30-6-1994, and April 1994 invoice-type documents were also accepted in view of the transitional difficulty and contemporaneous administrative instructions. Case-Laws Central Excise Thu, 18 Apr 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=85425