https://www.taxtmi.com/caselaws?id=93266 Endorsement in gate passes, where accepted by the department and not contrary to any governing rule, did not by itself disentitle the assessee to Modvat credit on inputs. The Tribunal held that the Revenue's reliance on a different decision involving subsidiary gate passes was inapposite because the issue was materially different, and the number of endorsements in the present case did not breach any rule. As no referable question of law arose from the denial of credit, the Revenue's reference application was dismissed and the assessee's entitlement to Modvat credit remained undisturbed. en-us Mon, 24 Jan 2000 00:00:00 +0530 Wed, 09 Nov 2011 15:14:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=93266 Endorsement in gate passes, where accepted by the department and not contrary to any governing rule, did not by itself disentitle the assessee to Modvat credit on inputs. The Tribunal held that the Revenue's reliance on a different decision involving subsidiary gate passes was inapposite because the issue was materially different, and the number of endorsements in the present case did not breach any rule. As no referable question of law arose from the denial of credit, the Revenue's reference application was dismissed and the assessee's entitlement to Modvat credit remained undisturbed. Case-Laws Central Excise Mon, 24 Jan 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=93266