https://www.taxtmi.com/caselaws?id=113411 Modvat credit could not be denied merely because gate passes had been endorsed more than two times before receipt of inputs. Rule 57G identified the class of duty-paying documents but imposed no limit on the number of endorsements, so Board circulars could not add a substantive restriction not found in the rule. The Tribunal relied on its earlier view that multiple endorsements did not by itself defeat credit, and treated the contrary decision as incapable of validating a condition inconsistent with the statutory rule. The operative principle is that administrative circulars cannot curtail a benefit where the governing rule contains no such disqualification. en-us Wed, 24 Mar 2004 00:00:00 +0530 Sat, 05 May 2012 12:08:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=113411 Modvat credit could not be denied merely because gate passes had been endorsed more than two times before receipt of inputs. Rule 57G identified the class of duty-paying documents but imposed no limit on the number of endorsements, so Board circulars could not add a substantive restriction not found in the rule. The Tribunal relied on its earlier view that multiple endorsements did not by itself defeat credit, and treated the contrary decision as incapable of validating a condition inconsistent with the statutory rule. The operative principle is that administrative circulars cannot curtail a benefit where the governing rule contains no such disqualification. Case-Laws Central Excise Wed, 24 Mar 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=113411