https://www.taxtmi.com/caselaws?id=86457 A twice-endorsed GP-1 used for part supply was treated as a valid duty paying document for Modvat credit where the endorsement identified the quantity supplied and the duty could be ascertained on an ad valorem basis. The governing circular permitted endorsement of the main gate pass for the remaining consignment if no subsidiary gate pass had been issued on its strength and the part-supply quantity and duty were shown in the endorsement. As no endorsement indicated issue of a subsidiary gate pass, and the duty amount was verifiable from the quantity particulars, no further verification was required. Modvat credit on that basis was permissible. en-us Fri, 01 Mar 1996 00:00:00 +0530 Wed, 24 Aug 2011 18:39:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86457 A twice-endorsed GP-1 used for part supply was treated as a valid duty paying document for Modvat credit where the endorsement identified the quantity supplied and the duty could be ascertained on an ad valorem basis. The governing circular permitted endorsement of the main gate pass for the remaining consignment if no subsidiary gate pass had been issued on its strength and the part-supply quantity and duty were shown in the endorsement. As no endorsement indicated issue of a subsidiary gate pass, and the duty amount was verifiable from the quantity particulars, no further verification was required. Modvat credit on that basis was permissible. Case-Laws Central Excise Fri, 01 Mar 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86457