https://www.taxtmi.com/caselaws?id=33936 The High Court ruled in favor of allowing MODVAT credit on gate passes issued before 1.4.1994 and endorsed after 1.4.1994 under Notification No.16/94 CE (NT). The Court held that such gate passes were valid for credit under the modvat scheme, even with the introduction of the invoice system for excisable goods removal. The validity of duty paying documents for MODVAT credit when gate passes were endorsed after 1.4.1994 was affirmed, following specific timeline requirements outlined in the notification. The Court upheld the Tribunal's decision, dismissing the Revenue Department's appeal. en-us Wed, 10 Jun 2009 00:00:00 +0530 Tue, 23 Jun 2009 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=33936 The High Court ruled in favor of allowing MODVAT credit on gate passes issued before 1.4.1994 and endorsed after 1.4.1994 under Notification No.16/94 CE (NT). The Court held that such gate passes were valid for credit under the modvat scheme, even with the introduction of the invoice system for excisable goods removal. The validity of duty paying documents for MODVAT credit when gate passes were endorsed after 1.4.1994 was affirmed, following specific timeline requirements outlined in the notification. The Court upheld the Tribunal's decision, dismissing the Revenue Department's appeal. Case-Laws Central Excise Wed, 10 Jun 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=33936