https://www.taxtmi.com/caselaws?id=94005 Modvat credit was unavailable where endorsed gate passes covered copper tubes, but the goods ultimately received were copper pipes and scrap after conversion by an intermediary. The change in identity of the goods meant the original documents did not support the credit claim, and the failure to obtain permission under Rule 57F(2) for the conversion and movement was a substantive defect. Objections based on cross-examination or the wording of the notice did not cure that defect. Credit was therefore inadmissible. en-us Thu, 17 Aug 2000 00:00:00 +0530 Fri, 18 Nov 2011 13:21:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=94005 Modvat credit was unavailable where endorsed gate passes covered copper tubes, but the goods ultimately received were copper pipes and scrap after conversion by an intermediary. The change in identity of the goods meant the original documents did not support the credit claim, and the failure to obtain permission under Rule 57F(2) for the conversion and movement was a substantive defect. Objections based on cross-examination or the wording of the notice did not cure that defect. Credit was therefore inadmissible. Case-Laws Central Excise Thu, 17 Aug 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=94005