https://www.taxtmi.com/caselaws?id=244553 Gate passes issued before 01.04.1994 and endorsed after that date remained valid for MODVAT credit under Rule 57G of the Central Excise Rules, 1944. The court relied on the settled view taken by other High Courts and on CBEC Circular No. 600/37/2001-CX, which accepted such documents as eligible for credit subject to the prescribed time limit. On that basis, the Revenue could not deny credit merely because the endorsement occurred after the cut-off date. en-us Thu, 13 Feb 2014 00:00:00 +0530 Wed, 17 Jun 2015 17:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=244553 Gate passes issued before 01.04.1994 and endorsed after that date remained valid for MODVAT credit under Rule 57G of the Central Excise Rules, 1944. The court relied on the settled view taken by other High Courts and on CBEC Circular No. 600/37/2001-CX, which accepted such documents as eligible for credit subject to the prescribed time limit. On that basis, the Revenue could not deny credit merely because the endorsement occurred after the cut-off date. Case-Laws Central Excise Thu, 13 Feb 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=244553