https://www.taxtmi.com/caselaws?id=88633 Modvat credit remained admissible where a gate pass issued before 1-4-1994 was later endorsed by the manufacturer's depot and dealer, and the supporting invoice and prescribed particulars were available. The governing notification and Board circular treated such documents as valid for Modvat purposes, and the absence of any dispute about receipt or use of the inputs meant the later endorsement did not defeat credit. A departmental objection based only on a reference pending in another matter was insufficient to deny the benefit. The legal effect was that duly endorsed pre-1-4-1994 gate passes could support Modvat credit when the recognised documentation requirements were met. en-us Thu, 16 Apr 1998 00:00:00 +0530 Tue, 20 Sep 2011 12:52:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=88633 Modvat credit remained admissible where a gate pass issued before 1-4-1994 was later endorsed by the manufacturer's depot and dealer, and the supporting invoice and prescribed particulars were available. The governing notification and Board circular treated such documents as valid for Modvat purposes, and the absence of any dispute about receipt or use of the inputs meant the later endorsement did not defeat credit. A departmental objection based only on a reference pending in another matter was insufficient to deny the benefit. The legal effect was that duly endorsed pre-1-4-1994 gate passes could support Modvat credit when the recognised documentation requirements were met. Case-Laws Central Excise Thu, 16 Apr 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=88633