https://www.taxtmi.com/circulars?id=6436 Where the application for a subsidiary gate pass is made sufficiently in advance of removal, Modvat credit shall not be denied merely because the Range Superintendent's certificate is issued after the recorded date and time of removal. The certificate must record the date and time of receipt of the application and the date and time of removal of duty-paid excisable materials or components. Range Superintendents must issue gate passes within the prescribed short period and report delays to the Collector for remedial action, and credit should be allowed when the application was timely despite later certification. en-us Wed, 20 Feb 1991 00:00:00 +0530 Fri, 03 Jul 2009 15:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=6436 Where the application for a subsidiary gate pass is made sufficiently in advance of removal, Modvat credit shall not be denied merely because the Range Superintendent's certificate is issued after the recorded date and time of removal. The certificate must record the date and time of receipt of the application and the date and time of removal of duty-paid excisable materials or components. Range Superintendents must issue gate passes within the prescribed short period and report delays to the Collector for remedial action, and credit should be allowed when the application was timely despite later certification. Circulars Central Excise Wed, 20 Feb 1991 00:00:00 +0530 https://www.taxtmi.com/circulars?id=6436