https://www.taxtmi.com/caselaws?id=48806 Modvat credit under Rule 57G could not be denied merely because duty-paid glass bottles were not received in their original packing after printing, decoration and repacking by an intermediary. The endorsed gate pass remained a valid duty-paid document where the goods were identifiable and duty payment was undisputed. The requirement of receipt in original packing was treated as relevant, at most, to a second endorsement and not to a first endorsement in favour of the assessee. As the bottles were co-relatable to the endorsed gate passes and had passed through only one intermediary, denial of credit solely for lack of original packing was unwarranted. en-us Wed, 07 Jun 2000 00:00:00 +0530 Fri, 06 Aug 2010 15:46:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=48806 Modvat credit under Rule 57G could not be denied merely because duty-paid glass bottles were not received in their original packing after printing, decoration and repacking by an intermediary. The endorsed gate pass remained a valid duty-paid document where the goods were identifiable and duty payment was undisputed. The requirement of receipt in original packing was treated as relevant, at most, to a second endorsement and not to a first endorsement in favour of the assessee. As the bottles were co-relatable to the endorsed gate passes and had passed through only one intermediary, denial of credit solely for lack of original packing was unwarranted. Case-Laws Central Excise Wed, 07 Jun 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=48806