https://www.taxtmi.com/caselaws?id=95391 A taxing notification granting Modvat credit was construed strictly, so eligibility depended on full compliance with the notified temporal condition for prescribed documents. Gate passes issued before 1-4-1994 but endorsed after that date did not satisfy entry No. 10 of Notification No. 16/94-C.E. (N.T.) dated 30-3-1994, because the notification covered only documents issued before 1-4-1994 and subject to the stipulated credit-taking period. Credit was therefore not available on such endorsed gate passes. en-us Fri, 12 Jan 2001 00:00:00 +0530 Mon, 12 Dec 2011 11:18:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=95391 A taxing notification granting Modvat credit was construed strictly, so eligibility depended on full compliance with the notified temporal condition for prescribed documents. Gate passes issued before 1-4-1994 but endorsed after that date did not satisfy entry No. 10 of Notification No. 16/94-C.E. (N.T.) dated 30-3-1994, because the notification covered only documents issued before 1-4-1994 and subject to the stipulated credit-taking period. Credit was therefore not available on such endorsed gate passes. Case-Laws Central Excise Fri, 12 Jan 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=95391