https://www.taxtmi.com/caselaws?id=167249 Duty set-off under Notification No. 201/79 was held unavailable where the inputs were received on Xerox copies of gate passes and endorsed lorry receipts, rather than under the original gate pass issued in favour of the claimant. The notification was construed as requiring receipt of inputs under cover of the relevant gate pass, and a gate pass was treated as valid only up to the first destination, so the benefit was confined to the first receipt from the manufacturer. The Tribunal also noted that the prescribed procedure for routed supplies through agents had not been followed, and the claim failed. en-us Sat, 23 Jun 1984 00:00:00 +0530 Fri, 12 Dec 2014 17:18:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167249 Duty set-off under Notification No. 201/79 was held unavailable where the inputs were received on Xerox copies of gate passes and endorsed lorry receipts, rather than under the original gate pass issued in favour of the claimant. The notification was construed as requiring receipt of inputs under cover of the relevant gate pass, and a gate pass was treated as valid only up to the first destination, so the benefit was confined to the first receipt from the manufacturer. The Tribunal also noted that the prescribed procedure for routed supplies through agents had not been followed, and the claim failed. Case-Laws Central Excise Sat, 23 Jun 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167249