https://www.taxtmi.com/caselaws?id=99108 Modvat credit was upheld where endorsed gate passes issued before 1-4-1994 were endorsed after that date under Notification No. 16/94, because the transitional scheme treated such documents as valid for credit. Credit was also allowed where invoices were not in the assessee's name, since the goods were received at the factory, used in manufacture, duty payment was not in dispute, and the supplier certified that credit had not been taken twice. The ruling treats these document defects as curable procedural irregularities when the substantive conditions for Modvat credit are satisfied. en-us Fri, 28 Jul 2000 00:00:00 +0530 Wed, 25 Jan 2012 11:56:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=99108 Modvat credit was upheld where endorsed gate passes issued before 1-4-1994 were endorsed after that date under Notification No. 16/94, because the transitional scheme treated such documents as valid for credit. Credit was also allowed where invoices were not in the assessee's name, since the goods were received at the factory, used in manufacture, duty payment was not in dispute, and the supplier certified that credit had not been taken twice. The ruling treats these document defects as curable procedural irregularities when the substantive conditions for Modvat credit are satisfied. Case-Laws Central Excise Fri, 28 Jul 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=99108