https://www.taxtmi.com/caselaws?id=89230 Modvat credit was available only on a document validly notified under the scheme, and a relaxation accepted for a gate pass endorsed once could not be extended to an invoice-cum-challan endorsed twice. In the absence of a specific notification recognising such a twice-endorsed document, it was not a valid basis for credit. The cited precedent was distinguishable on its facts. The claim for Modvat credit therefore failed, the lower authority's order was upheld, and the appeal was dismissed. en-us Tue, 21 Oct 1997 00:00:00 +0530 Sat, 24 Sep 2011 12:37:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89230 Modvat credit was available only on a document validly notified under the scheme, and a relaxation accepted for a gate pass endorsed once could not be extended to an invoice-cum-challan endorsed twice. In the absence of a specific notification recognising such a twice-endorsed document, it was not a valid basis for credit. The cited precedent was distinguishable on its facts. The claim for Modvat credit therefore failed, the lower authority's order was upheld, and the appeal was dismissed. Case-Laws Central Excise Tue, 21 Oct 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89230