https://www.taxtmi.com/caselaws?id=87962 A transitional circular under Rule 57H of the Central Excise Rules, 1944 was read as smoothing the move from gate passes to invoices for Modvat credit and extending valid-document treatment through the prescribed transitional period up to 31-12-1994. Gate passes issued by a manufacturer after 31-3-1994 were not excluded merely because they were issued after the documentary change, so long as they fell within the circular's scope. The assessee was therefore entitled to Modvat credit on such gate passes as valid duty paying documents. en-us Mon, 09 Feb 1998 00:00:00 +0530 Wed, 14 Sep 2011 11:48:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87962 A transitional circular under Rule 57H of the Central Excise Rules, 1944 was read as smoothing the move from gate passes to invoices for Modvat credit and extending valid-document treatment through the prescribed transitional period up to 31-12-1994. Gate passes issued by a manufacturer after 31-3-1994 were not excluded merely because they were issued after the documentary change, so long as they fell within the circular's scope. The assessee was therefore entitled to Modvat credit on such gate passes as valid duty paying documents. Case-Laws Central Excise Mon, 09 Feb 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87962