https://www.taxtmi.com/caselaws?id=105182 Modvat credit cannot be denied merely because a gate pass bears prior writings on its reverse side if those entries only record distribution of part quantities through subsidiary gate passes. Such reverse-side writings do not amount to endorsements to multiple persons. Where the remaining quantity was sold to the recipient and the gate pass was endorsed in its favour instead of issuing a subsidiary gate pass, the document remained acceptable for Modvat purposes. The denial of credit was therefore unjustified and the recipient was entitled to the credit. en-us Fri, 10 Aug 2001 00:00:00 +0530 Fri, 02 Mar 2012 17:46:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=105182 Modvat credit cannot be denied merely because a gate pass bears prior writings on its reverse side if those entries only record distribution of part quantities through subsidiary gate passes. Such reverse-side writings do not amount to endorsements to multiple persons. Where the remaining quantity was sold to the recipient and the gate pass was endorsed in its favour instead of issuing a subsidiary gate pass, the document remained acceptable for Modvat purposes. The denial of credit was therefore unjustified and the recipient was entitled to the credit. Case-Laws Central Excise Fri, 10 Aug 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=105182