https://www.taxtmi.com/caselaws?id=113727 Gate passes issued before 1-4-1994 and endorsed after that date remained valid duty-paying documents for Modvat credit where the credit was taken on or before 30-6-1994. The governing notification and accepted High Court view supported admissibility of credit, and departmental instructions had directed pending matters to be decided on that basis. Denial of credit solely because endorsement occurred after 1-4-1994 was not sustainable, and the assessee was entitled to Modvat credit. en-us Wed, 15 Oct 2003 00:00:00 +0530 Tue, 08 May 2012 10:52:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=113727 Gate passes issued before 1-4-1994 and endorsed after that date remained valid duty-paying documents for Modvat credit where the credit was taken on or before 30-6-1994. The governing notification and accepted High Court view supported admissibility of credit, and departmental instructions had directed pending matters to be decided on that basis. Denial of credit solely because endorsement occurred after 1-4-1994 was not sustainable, and the assessee was entitled to Modvat credit. Case-Laws Central Excise Wed, 15 Oct 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=113727