https://www.taxtmi.com/caselaws?id=87150 Invoices replaced gate passes as the prescribed documents for Modvat credit from 1 April 1994 under Rule 52A of the Central Excise Rules. Notification No. 16/94 addressed transitional difficulties and allowed specified documents, including endorsed gate passes, to be accepted for Modvat purposes up to 30 June 1994 under Rule 57G. The same transitional treatment was applied to endorsed invoices during that notified period, so endorsed invoices were treated as valid documents for availing Modvat credit. en-us Mon, 21 Apr 1997 00:00:00 +0530 Sat, 03 Sep 2011 11:27:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87150 Invoices replaced gate passes as the prescribed documents for Modvat credit from 1 April 1994 under Rule 52A of the Central Excise Rules. Notification No. 16/94 addressed transitional difficulties and allowed specified documents, including endorsed gate passes, to be accepted for Modvat purposes up to 30 June 1994 under Rule 57G. The same transitional treatment was applied to endorsed invoices during that notified period, so endorsed invoices were treated as valid documents for availing Modvat credit. Case-Laws Central Excise Mon, 21 Apr 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87150