https://www.taxtmi.com/caselaws?id=107384 Modvat credit was stated to be unavailable where taken on a subsidiary gate pass issued after the time limit in Notification No. 16/94-C.E. (N.T.), but the commentary explains that denial was not justified when the jurisdictional Superintendent himself ? Need English only. The department's own officer issued the document despite the notification, and the assessee relied on it in good faith. On that footing, the procedural lapse was attributed to the department, the credit was not required to be reversed, and the assessee was entitled to retain the benefit. en-us Thu, 27 Mar 2003 00:00:00 +0530 Thu, 22 Mar 2012 11:11:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=107384 Modvat credit was stated to be unavailable where taken on a subsidiary gate pass issued after the time limit in Notification No. 16/94-C.E. (N.T.), but the commentary explains that denial was not justified when the jurisdictional Superintendent himself ? Need English only. The department's own officer issued the document despite the notification, and the assessee relied on it in good faith. On that footing, the procedural lapse was attributed to the department, the credit was not required to be reversed, and the assessee was entitled to retain the benefit. Case-Laws Central Excise Thu, 27 Mar 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=107384