https://www.taxtmi.com/caselaws?id=113486 Modvat credit was treated as allowable on a gate pass endorsed in the assessee's favour after 1-3-1994 where the credit was taken before 30-6-1994, and the related credit claim was allowed. For capital goods, later filing of the declaration did not by itself justify denial because amended Rules 57G and 57T were applied to pending matters; the issue was remanded for fresh decision. Credit taken on the original invoice was held inadmissible because the prescribed duplicate transporter copy was not produced, and the denial was upheld. The assessee succeeded only partly. en-us Mon, 17 May 2004 00:00:00 +0530 Sat, 05 May 2012 15:18:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=113486 Modvat credit was treated as allowable on a gate pass endorsed in the assessee's favour after 1-3-1994 where the credit was taken before 30-6-1994, and the related credit claim was allowed. For capital goods, later filing of the declaration did not by itself justify denial because amended Rules 57G and 57T were applied to pending matters; the issue was remanded for fresh decision. Credit taken on the original invoice was held inadmissible because the prescribed duplicate transporter copy was not produced, and the denial was upheld. The assessee succeeded only partly. Case-Laws Central Excise Mon, 17 May 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=113486