https://www.taxtmi.com/caselaws?id=87264 Modvat credit was considered admissible on endorsed gate passes issued before 1-4-1994 where the duty-paying documents bore the head office or another unit's address, because the goods were actually received and consumed by the user factory and there was no double availment of credit. The Tribunal treated the prescribed document requirements as satisfied on these facts and held that the name or address shown on the gate pass did not, by itself, defeat credit in a multi-unit manufacturing setup. The departmental objection was therefore rejected and the entitlement to credit sustained. en-us Fri, 05 Sep 1997 00:00:00 +0530 Sat, 03 Sep 2011 17:47:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87264 Modvat credit was considered admissible on endorsed gate passes issued before 1-4-1994 where the duty-paying documents bore the head office or another unit's address, because the goods were actually received and consumed by the user factory and there was no double availment of credit. The Tribunal treated the prescribed document requirements as satisfied on these facts and held that the name or address shown on the gate pass did not, by itself, defeat credit in a multi-unit manufacturing setup. The departmental objection was therefore rejected and the entitlement to credit sustained. Case-Laws Central Excise Fri, 05 Sep 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87264