https://www.taxtmi.com/caselaws?id=91207 Credit was allowed on the strength of an endorsed gate pass, because the only defect was a consignor-consignee procedural irregularity in the form of endorsement instead of issue of a fresh gate pass. The original credit had been reversed when the goods were rejected, and the endorsed document was used to avail credit thereafter. The lapse was treated as a minor procedural requirement, with no substantive difference in effect if a new gate pass had been issued. Denial of credit solely for that procedural defect was therefore not justified. en-us Thu, 18 Jun 1998 00:00:00 +0530 Fri, 14 Oct 2011 14:56:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=91207 Credit was allowed on the strength of an endorsed gate pass, because the only defect was a consignor-consignee procedural irregularity in the form of endorsement instead of issue of a fresh gate pass. The original credit had been reversed when the goods were rejected, and the endorsed document was used to avail credit thereafter. The lapse was treated as a minor procedural requirement, with no substantive difference in effect if a new gate pass had been issued. Denial of credit solely for that procedural defect was therefore not justified. Case-Laws Central Excise Thu, 18 Jun 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=91207