https://www.taxtmi.com/caselaws?id=88354 Rule 57H preserved transitional Modvat credit for inputs received immediately before filing the declaration, and sub-rule (1B) operated notwithstanding Rule 57G. Gate passes issued before 1 April 1994 remained valid supporting documents under this scheme, even though gate passes were discontinued for future transactions. Notification 16/94, framed under Rule 57G and limiting certain document-based credit to 30 June 1994, could not override the distinct enabling mechanism in Rule 57H. The result was that credit on such inputs was admissible and denial of Modvat credit was unsustainable. en-us Fri, 06 Mar 1998 00:00:00 +0530 Sat, 17 Sep 2011 13:24:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=88354 Rule 57H preserved transitional Modvat credit for inputs received immediately before filing the declaration, and sub-rule (1B) operated notwithstanding Rule 57G. Gate passes issued before 1 April 1994 remained valid supporting documents under this scheme, even though gate passes were discontinued for future transactions. Notification 16/94, framed under Rule 57G and limiting certain document-based credit to 30 June 1994, could not override the distinct enabling mechanism in Rule 57H. The result was that credit on such inputs was admissible and denial of Modvat credit was unsustainable. Case-Laws Central Excise Fri, 06 Mar 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=88354