https://www.taxtmi.com/caselaws?id=88837 Modvat credit was treated as subject to strict compliance with Rule 57G, and the endorsement procedure on the gate pass was regarded as mandatory to preserve statutory traceability under excise law. The Tribunal considered the two units to be separate entities for Central Excise purposes and found no basis to relax the prescribed endorsement requirement where the gate pass carried more than two endorsements, including one made by one unit in favour of another unit of the same assessee. On those facts, the credit was held not admissible. en-us Fri, 24 Apr 1998 00:00:00 +0530 Wed, 21 Sep 2011 16:44:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=88837 Modvat credit was treated as subject to strict compliance with Rule 57G, and the endorsement procedure on the gate pass was regarded as mandatory to preserve statutory traceability under excise law. The Tribunal considered the two units to be separate entities for Central Excise purposes and found no basis to relax the prescribed endorsement requirement where the gate pass carried more than two endorsements, including one made by one unit in favour of another unit of the same assessee. On those facts, the credit was held not admissible. Case-Laws Central Excise Fri, 24 Apr 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=88837