https://www.taxtmi.com/caselaws?id=162487 Gate passes issued before 1 April 1994 remained valid for Modvat credit if endorsed between 1 April 1994 and 30 June 1994, because Notification No. 15/94-CE(NT) expressly covered endorsed gate passes within that transitional period. Rule 57G authorised the notification to prescribe eligible documents, and neither the rule nor the notification required endorsement to be completed before 1 April 1994. The operative condition was that the document be issued before the cut-off date and that credit be taken by 30 June 1994. en-us Wed, 22 Nov 2000 00:00:00 +0530 Thu, 27 Feb 2014 18:36:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162487 Gate passes issued before 1 April 1994 remained valid for Modvat credit if endorsed between 1 April 1994 and 30 June 1994, because Notification No. 15/94-CE(NT) expressly covered endorsed gate passes within that transitional period. Rule 57G authorised the notification to prescribe eligible documents, and neither the rule nor the notification required endorsement to be completed before 1 April 1994. The operative condition was that the document be issued before the cut-off date and that credit be taken by 30 June 1994. Case-Laws Central Excise Wed, 22 Nov 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162487