https://www.taxtmi.com/caselaws?id=86232 An endorsed gate pass was treated as a valid document for availing Modvat credit under the relevant notification and Rule 57G of the Central Excise Rules, 1944. Receipt of the goods was not in dispute, and the fact that the consignment moved through a trader did not, by itself, invalidate the document. In the absence of material showing that the goods were unrelated to the gate pass or that the document had already been used, the endorsed gate pass was sufficient to support Modvat credit. Credit was therefore held admissible on that document. en-us Wed, 17 Apr 1996 00:00:00 +0530 Tue, 16 Aug 2011 16:21:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86232 An endorsed gate pass was treated as a valid document for availing Modvat credit under the relevant notification and Rule 57G of the Central Excise Rules, 1944. Receipt of the goods was not in dispute, and the fact that the consignment moved through a trader did not, by itself, invalidate the document. In the absence of material showing that the goods were unrelated to the gate pass or that the document had already been used, the endorsed gate pass was sufficient to support Modvat credit. Credit was therefore held admissible on that document. Case-Laws Central Excise Wed, 17 Apr 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86232