https://www.taxtmi.com/caselaws?id=91574 Transitional Modvat credit was treated as permissible where inputs were received under an endorsed invoice during the switch from the gate pass system to the invoice system. The commentary notes that relaxation notifications issued during the transition were read as easing documentary requirements, and that endorsed gate passes valid before 1-4-1994 were accepted up to 30-6-1994 on the same rationale. The same principle was extended to invoices replacing gate passes, with entitlement subject to verification that only one invoice had been issued and that the goods were sent in original packing on job work basis. en-us Wed, 24 Sep 1997 00:00:00 +0530 Wed, 19 Oct 2011 12:58:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=91574 Transitional Modvat credit was treated as permissible where inputs were received under an endorsed invoice during the switch from the gate pass system to the invoice system. The commentary notes that relaxation notifications issued during the transition were read as easing documentary requirements, and that endorsed gate passes valid before 1-4-1994 were accepted up to 30-6-1994 on the same rationale. The same principle was extended to invoices replacing gate passes, with entitlement subject to verification that only one invoice had been issued and that the goods were sent in original packing on job work basis. Case-Laws Central Excise Wed, 24 Sep 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=91574