https://www.taxtmi.com/caselaws?id=89830 Modvat credit under Rule 57G could not be denied merely because a gate pass was endorsed three times, since the document continued to retain its character as a duty-paying document despite successive endorsements. Board instructions limiting endorsements to two were treated as administrative implementation measures and not as a source of fresh statutory restrictions overriding entitlement under the scheme. The material also did not show that the goods had lost their original packing, and the relevant verification remained whether earlier endorsers had already taken credit. Where duty payment and prior non-availment of credit are established, the third endorsement alone does not defeat credit. en-us Mon, 17 Aug 1998 00:00:00 +0530 Thu, 29 Sep 2011 18:47:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89830 Modvat credit under Rule 57G could not be denied merely because a gate pass was endorsed three times, since the document continued to retain its character as a duty-paying document despite successive endorsements. Board instructions limiting endorsements to two were treated as administrative implementation measures and not as a source of fresh statutory restrictions overriding entitlement under the scheme. The material also did not show that the goods had lost their original packing, and the relevant verification remained whether earlier endorsers had already taken credit. Where duty payment and prior non-availment of credit are established, the third endorsement alone does not defeat credit. Case-Laws Central Excise Mon, 17 Aug 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89830