https://www.taxtmi.com/caselaws?id=91935 Modvat credit was treated as admissible where a consignment covered by a GP1 was partly cleared through subsidiary gate passes and the remaining quantity was covered by endorsement of the original gate pass. The circular was read as permitting either of two alternatives in such a situation: the balance could be supported by a subsidiary gate pass or the original gate pass could be endorsed for the remaining quantity. That interpretation was accepted as a permissible construction of the circular, and the departmental view that endorsement was excluded once a subsidiary gate pass had been issued was rejected. en-us Wed, 28 Jul 1999 00:00:00 +0530 Sat, 22 Oct 2011 10:34:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=91935 Modvat credit was treated as admissible where a consignment covered by a GP1 was partly cleared through subsidiary gate passes and the remaining quantity was covered by endorsement of the original gate pass. The circular was read as permitting either of two alternatives in such a situation: the balance could be supported by a subsidiary gate pass or the original gate pass could be endorsed for the remaining quantity. That interpretation was accepted as a permissible construction of the circular, and the departmental view that endorsement was excluded once a subsidiary gate pass had been issued was rejected. Case-Laws Central Excise Wed, 28 Jul 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=91935