https://www.taxtmi.com/caselaws?id=90910 Rule 57G(2) allowed credit on specified documents, and a gate pass was one such eligible document. The text explains that credit could also be taken on an attested or certified copy where the original gate pass was lost, and later withdrawal of that facility did not affect the period in dispute. The attempted distinction between an original gate pass, an endorsed gate pass and an attested copy was treated as artificial because each was regarded as a modified form of the same basic document. On that basis, credit on the attested or certified copy was admissible and the disallowance was unsustainable. en-us Tue, 23 Mar 1999 00:00:00 +0530 Wed, 12 Oct 2011 14:30:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90910 Rule 57G(2) allowed credit on specified documents, and a gate pass was one such eligible document. The text explains that credit could also be taken on an attested or certified copy where the original gate pass was lost, and later withdrawal of that facility did not affect the period in dispute. The attempted distinction between an original gate pass, an endorsed gate pass and an attested copy was treated as artificial because each was regarded as a modified form of the same basic document. On that basis, credit on the attested or certified copy was admissible and the disallowance was unsustainable. Case-Laws Central Excise Tue, 23 Mar 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90910