https://www.taxtmi.com/caselaws?id=104810 Material gate passes issued by a manufacturer were not valid duty-paying documents for Modvat credit under Rule 57A because prescribed documents had to evidence duty payment on the goods. Although the invoice system introduced from 1-4-1994 allowed a manufacturer's invoice to serve as a valid duty-paying document, the gate passes here did not mention duty payment or the value of the goods and appeared only to permit movement of material outside the plant. Modvat credit was therefore not admissible. en-us Wed, 03 Apr 2002 00:00:00 +0530 Thu, 01 Mar 2012 14:01:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=104810 Material gate passes issued by a manufacturer were not valid duty-paying documents for Modvat credit under Rule 57A because prescribed documents had to evidence duty payment on the goods. Although the invoice system introduced from 1-4-1994 allowed a manufacturer's invoice to serve as a valid duty-paying document, the gate passes here did not mention duty payment or the value of the goods and appeared only to permit movement of material outside the plant. Modvat credit was therefore not admissible. Case-Laws Central Excise Wed, 03 Apr 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=104810