https://www.taxtmi.com/caselaws?id=98466 Modvat credit was restricted to the duty-paying documents specifically prescribed under Rule 57G(2), and gate passes were outside that list except for the limited transitional relaxation validated only where credit was taken on or before 30-6-1994. A board circular concerning a different notification on invoices did not extend that benefit to gate passes in this case. Since the prescribed documentary requirements had to be followed strictly, credit taken after the transitional cut-off on old gate passes was held inadmissible and the disallowance was upheld. en-us Mon, 19 Feb 2001 00:00:00 +0530 Fri, 20 Jan 2012 17:15:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=98466 Modvat credit was restricted to the duty-paying documents specifically prescribed under Rule 57G(2), and gate passes were outside that list except for the limited transitional relaxation validated only where credit was taken on or before 30-6-1994. A board circular concerning a different notification on invoices did not extend that benefit to gate passes in this case. Since the prescribed documentary requirements had to be followed strictly, credit taken after the transitional cut-off on old gate passes was held inadmissible and the disallowance was upheld. Case-Laws Central Excise Mon, 19 Feb 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=98466