https://www.taxtmi.com/circulars?id=7261 Availability of Modvat credit is governed by two operative rules: omission of chapter/heading/sub heading numbers on a gate pass alone is not a ground for denial if other duty payment particulars and goods description appear, subject to verification by the jurisdictional Superintendent of Central Excise; receipts of inputs prior to the mandatory declaration under the applicable declaration rule are not eligible for Modvat credit, consistent with earlier departmental instructions. en-us Mon, 29 Dec 1986 00:00:00 +0530 Thu, 09 Jul 2009 16:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=7261 Availability of Modvat credit is governed by two operative rules: omission of chapter/heading/sub heading numbers on a gate pass alone is not a ground for denial if other duty payment particulars and goods description appear, subject to verification by the jurisdictional Superintendent of Central Excise; receipts of inputs prior to the mandatory declaration under the applicable declaration rule are not eligible for Modvat credit, consistent with earlier departmental instructions. Circulars Central Excise Mon, 29 Dec 1986 00:00:00 +0530 https://www.taxtmi.com/circulars?id=7261