https://www.taxtmi.com/caselaws?id=113096 Gate passes issued before 1-4-94 remained valid for Modvat credit because they were lawful duty-paying documents when issued, and a later procedural change prescribing invoices did not retrospectively invalidate them. Rule 57G permitted prescription of the document for credit, but did not authorise a cut-off date that denied credit on previously valid gate passes absent express statutory support. The restriction introduced by Notification No. 16/94 was therefore unsustainable, and denial of credit based on the 30-6-94 cut-off was held invalid. en-us Thu, 06 Jun 1996 00:00:00 +0530 Thu, 03 May 2012 17:19:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=113096 Gate passes issued before 1-4-94 remained valid for Modvat credit because they were lawful duty-paying documents when issued, and a later procedural change prescribing invoices did not retrospectively invalidate them. Rule 57G permitted prescription of the document for credit, but did not authorise a cut-off date that denied credit on previously valid gate passes absent express statutory support. The restriction introduced by Notification No. 16/94 was therefore unsustainable, and denial of credit based on the 30-6-94 cut-off was held invalid. Case-Laws Central Excise Thu, 06 Jun 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=113096