https://www.taxtmi.com/caselaws?id=85692 Endorsed gate passes and dealer invoices were treated as valid duty-paying documents for Modvat credit where the gate pass was issued before the cut-off date, remained within the permissible chain of endorsement, and the invoice contained particulars traceable to the original gate pass. The documents were examined under Notifications 15/94-C.E. (N.T.), 16/94-C.E. (N.T.) and 21/94-C.E. (N.T.), and the CBEC clarification relied on was accepted as supporting admissibility. On that basis, denial of Modvat credit was set aside and credit was allowed to the assessee. en-us Mon, 22 Jul 1996 00:00:00 +0530 Sat, 06 Aug 2011 15:51:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=85692 Endorsed gate passes and dealer invoices were treated as valid duty-paying documents for Modvat credit where the gate pass was issued before the cut-off date, remained within the permissible chain of endorsement, and the invoice contained particulars traceable to the original gate pass. The documents were examined under Notifications 15/94-C.E. (N.T.), 16/94-C.E. (N.T.) and 21/94-C.E. (N.T.), and the CBEC clarification relied on was accepted as supporting admissibility. On that basis, denial of Modvat credit was set aside and credit was allowed to the assessee. Case-Laws Central Excise Mon, 22 Jul 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=85692