https://www.taxtmi.com/caselaws?id=167057 Rule 56A's requirement to produce the gate pass or other approved duty-paying document was treated as procedural in this context, not as an absolute bar to proforma credit. Where the goods were received after prior intimation, inspected by departmental officers, and their identity was endorsed on the D.3 forms, later submission of the duty-paying documents did not defeat the substantive entitlement to credit. Trade notices permitting receipt of duty-paid materials under invoice with later production of supporting documents reinforced that immediate simultaneous filing was not invariably necessary. en-us Sat, 16 Jun 1984 00:00:00 +0530 Thu, 04 Dec 2014 17:15:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167057 Rule 56A's requirement to produce the gate pass or other approved duty-paying document was treated as procedural in this context, not as an absolute bar to proforma credit. Where the goods were received after prior intimation, inspected by departmental officers, and their identity was endorsed on the D.3 forms, later submission of the duty-paying documents did not defeat the substantive entitlement to credit. Trade notices permitting receipt of duty-paid materials under invoice with later production of supporting documents reinforced that immediate simultaneous filing was not invariably necessary. Case-Laws Central Excise Sat, 16 Jun 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167057