https://www.taxtmi.com/caselaws?id=94699 Modvat credit was treated as admissible on endorsed gate passes used during the transitional period after the change in documentation requirements, following the settled view that such documents remained acceptable for credit. Credit was also upheld where invoices stood in the name of other parties, but the accompanying challans were issued by registered persons containing the necessary duty-paying particulars and were recognised under the Board circular and relevant notifications. The document states that, where the transitional requirements are met and the duty-paying details are traceable through documents issued by registered persons, credit cannot be denied merely because the invoice names a different party or the gate pass was endorsed within the permitted period. en-us Tue, 14 Mar 2000 00:00:00 +0530 Sat, 03 Dec 2011 11:42:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=94699 Modvat credit was treated as admissible on endorsed gate passes used during the transitional period after the change in documentation requirements, following the settled view that such documents remained acceptable for credit. Credit was also upheld where invoices stood in the name of other parties, but the accompanying challans were issued by registered persons containing the necessary duty-paying particulars and were recognised under the Board circular and relevant notifications. The document states that, where the transitional requirements are met and the duty-paying details are traceable through documents issued by registered persons, credit cannot be denied merely because the invoice names a different party or the gate pass was endorsed within the permitted period. Case-Laws Central Excise Tue, 14 Mar 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=94699