https://www.taxtmi.com/caselaws?id=48427 Gate passes issued before 1-4-1994 qualified as eligible documents for Modvat credit under Notification No. 16/1994-C.E. (N.T.) even if endorsed after that date, because the notification required only prior issuance of the document and allowed credit to be taken up to 30-6-1994. Entry 10 expressly covered endorsed gate passes, and the endorsement date was not made a condition of validity. The document therefore remained usable for credit so long as the credit was taken on or before 30-6-1994. en-us Wed, 10 Jun 2009 00:00:00 +0530 Fri, 07 Nov 2014 14:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=48427 Gate passes issued before 1-4-1994 qualified as eligible documents for Modvat credit under Notification No. 16/1994-C.E. (N.T.) even if endorsed after that date, because the notification required only prior issuance of the document and allowed credit to be taken up to 30-6-1994. Entry 10 expressly covered endorsed gate passes, and the endorsement date was not made a condition of validity. The document therefore remained usable for credit so long as the credit was taken on or before 30-6-1994. Case-Laws Central Excise Wed, 10 Jun 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=48427