https://www.taxtmi.com/caselaws?id=48278 Under the MODVAT scheme, gate passes issued before 1-4-1994 remained valid for credit even if endorsed after that date, because the notification required only pre-cutoff issuance and timely taking of credit. The later endorsement did not defeat eligibility in the absence of any express condition that endorsement also had to occur before the cutoff date. The credit claim was therefore upheld in favour of the assessee and against the Revenue. en-us Fri, 05 Sep 2008 00:00:00 +0530 Wed, 30 Aug 2017 11:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=48278 Under the MODVAT scheme, gate passes issued before 1-4-1994 remained valid for credit even if endorsed after that date, because the notification required only pre-cutoff issuance and timely taking of credit. The later endorsement did not defeat eligibility in the absence of any express condition that endorsement also had to occur before the cutoff date. The credit claim was therefore upheld in favour of the assessee and against the Revenue. Case-Laws Central Excise Fri, 05 Sep 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=48278