https://www.taxtmi.com/caselaws?id=93352 Entitlement to Modvat credit on endorsed gate passes and the validity of such documents as duty-paying documents were examined for reference purposes. The Tribunal considered the recorded facts, including that the gate passes were not endorsed in the manner suggested and that only two buyers stood between the manufacturer and the respondents. It also noted earlier decisions on similar documents where there was no allegation of non-genuineness or prior utilisation of credit. On that basis, it held that the matter did not raise a fit question for reference and rejected the reference applications. en-us Thu, 11 Nov 1999 00:00:00 +0530 Thu, 10 Nov 2011 11:13:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=93352 Entitlement to Modvat credit on endorsed gate passes and the validity of such documents as duty-paying documents were examined for reference purposes. The Tribunal considered the recorded facts, including that the gate passes were not endorsed in the manner suggested and that only two buyers stood between the manufacturer and the respondents. It also noted earlier decisions on similar documents where there was no allegation of non-genuineness or prior utilisation of credit. On that basis, it held that the matter did not raise a fit question for reference and rejected the reference applications. Case-Laws Central Excise Thu, 11 Nov 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=93352