https://www.taxtmi.com/circulars?id=6541 Modvat credit depends on gate pass traceability; the Board's administrative instruction restricts endorsement of an original gate pass to two occasions when goods are transferred in original packing. A tribunal permitted credit on a thrice-endorsed gate pass where duty-paid character and quantum were evident, but the Board deems that decision an exception limited to the individual case and mandates rigid compliance with the two-endorsement rule by field formations. en-us Mon, 09 Apr 1990 00:00:00 +0530 Sat, 04 Jul 2009 11:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=6541 Modvat credit depends on gate pass traceability; the Board's administrative instruction restricts endorsement of an original gate pass to two occasions when goods are transferred in original packing. A tribunal permitted credit on a thrice-endorsed gate pass where duty-paid character and quantum were evident, but the Board deems that decision an exception limited to the individual case and mandates rigid compliance with the two-endorsement rule by field formations. Circulars Central Excise Mon, 09 Apr 1990 00:00:00 +0530 https://www.taxtmi.com/circulars?id=6541