https://www.taxtmi.com/caselaws?id=105635 Endorsed pre-1-4-1994 gate passes remained valid documents for Modvat credit where the declaration had already been filed and the statutory conditions were otherwise satisfied, so denial of credit on that basis was unsustainable. Credit taken by the receiving unit also could not be rejected merely because the transferor unit was alleged to have taken inadmissible credit earlier; any defect had to be addressed against the transferor under the appropriate Modvat mechanism. The appellate denial of credit was therefore legally untenable, and relief was warranted in favour of the assessee. en-us Thu, 14 Feb 2002 00:00:00 +0530 Tue, 06 Mar 2012 16:54:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=105635 Endorsed pre-1-4-1994 gate passes remained valid documents for Modvat credit where the declaration had already been filed and the statutory conditions were otherwise satisfied, so denial of credit on that basis was unsustainable. Credit taken by the receiving unit also could not be rejected merely because the transferor unit was alleged to have taken inadmissible credit earlier; any defect had to be addressed against the transferor under the appropriate Modvat mechanism. The appellate denial of credit was therefore legally untenable, and relief was warranted in favour of the assessee. Case-Laws Central Excise Thu, 14 Feb 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=105635