https://www.taxtmi.com/caselaws?id=88666 Modvat credit could not be denied merely because it was taken on a subsidiary gate pass issued by the jurisdictional Superintendent in April 1994, where the document was issued by the departmental authority itself and duty payment on the inputs was undisputed. The relevant question was whether the document remained acceptable after 1 April 1994, and the analysis treated the absence of that document from the prescribed category as insufficient to defeat credit in these circumstances. The Revenue's objection was rejected and credit was held admissible. en-us Mon, 18 May 1998 00:00:00 +0530 Tue, 20 Sep 2011 14:11:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=88666 Modvat credit could not be denied merely because it was taken on a subsidiary gate pass issued by the jurisdictional Superintendent in April 1994, where the document was issued by the departmental authority itself and duty payment on the inputs was undisputed. The relevant question was whether the document remained acceptable after 1 April 1994, and the analysis treated the absence of that document from the prescribed category as insufficient to defeat credit in these circumstances. The Revenue's objection was rejected and credit was held admissible. Case-Laws Central Excise Mon, 18 May 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=88666