https://www.taxtmi.com/caselaws?id=94661 Gate passes issued before 1-4-1994 but endorsed after that date were not valid documents for Modvat credit under Notification No. 16/94-C.E. (N.T.). The fiscal notification was construed strictly, and the prescribed documents had to satisfy its temporal conditions exactly. Because gate passes ceased to be issued after 1-4-1994 and endorsement could qualify only if made within the period expressly allowed, a post-1-4-1994 endorsement did not preserve eligibility. The result was that such gate passes fell outside the notification and could not support Modvat credit. en-us Wed, 01 Dec 1999 00:00:00 +0530 Fri, 02 Dec 2011 17:57:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=94661 Gate passes issued before 1-4-1994 but endorsed after that date were not valid documents for Modvat credit under Notification No. 16/94-C.E. (N.T.). The fiscal notification was construed strictly, and the prescribed documents had to satisfy its temporal conditions exactly. Because gate passes ceased to be issued after 1-4-1994 and endorsement could qualify only if made within the period expressly allowed, a post-1-4-1994 endorsement did not preserve eligibility. The result was that such gate passes fell outside the notification and could not support Modvat credit. Case-Laws Central Excise Wed, 01 Dec 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=94661