https://www.taxtmi.com/caselaws?id=89747 Modvat credit on subsidiary gatepasses was held inadmissible where it was availed after the 30 June 1994 cut-off fixed by Notification No. 16/94. The temporal limit in the notification was treated as decisive, and a claimed minor irregularity could not override expiry of the prescribed period. The denial of credit was therefore upheld and the appeal rejected. en-us Tue, 23 Dec 1997 00:00:00 +0530 Thu, 29 Sep 2011 15:08:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89747 Modvat credit on subsidiary gatepasses was held inadmissible where it was availed after the 30 June 1994 cut-off fixed by Notification No. 16/94. The temporal limit in the notification was treated as decisive, and a claimed minor irregularity could not override expiry of the prescribed period. The denial of credit was therefore upheld and the appeal rejected. Case-Laws Central Excise Tue, 23 Dec 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89747