https://www.taxtmi.com/caselaws?id=88676 Modvat credit was treated as available where inputs were used in manufacture and the only objection was that the accompanying gate passes were not initially endorsed in the appellant's name. Non-endorsement was regarded as a curable documentary defect when the goods had in fact been transferred to and received by the appellant and no double benefit had been claimed by another person. On that basis, the defect in the gate passes was not considered fatal once the transfer was regularised, and credit could not be denied solely for the initial endorsement lapse. en-us Tue, 26 May 1998 00:00:00 +0530 Tue, 20 Sep 2011 14:55:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=88676 Modvat credit was treated as available where inputs were used in manufacture and the only objection was that the accompanying gate passes were not initially endorsed in the appellant's name. Non-endorsement was regarded as a curable documentary defect when the goods had in fact been transferred to and received by the appellant and no double benefit had been claimed by another person. On that basis, the defect in the gate passes was not considered fatal once the transfer was regularised, and credit could not be denied solely for the initial endorsement lapse. Case-Laws Central Excise Tue, 26 May 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=88676