https://www.taxtmi.com/caselaws?id=51542 Modvat credit was admissible on inputs lying in stock where the duty-paying gate passes were issued before 1-4-1994, because Rule 57H(4) specifically governed transitional credit documents and operated notwithstanding Rule 57G. The Tribunal held that this provision covered the acceptance of such documents for credit and was not limited to the filing of a declaration alone. The department's objection that gate passes had ceased to be valid duty-paying documents after 30-6-1994 was rejected, and the Tribunal followed its earlier decision on the same issue in the assessee's own case. en-us Wed, 07 Aug 2002 00:00:00 +0530 Sat, 25 Sep 2010 13:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=51542 Modvat credit was admissible on inputs lying in stock where the duty-paying gate passes were issued before 1-4-1994, because Rule 57H(4) specifically governed transitional credit documents and operated notwithstanding Rule 57G. The Tribunal held that this provision covered the acceptance of such documents for credit and was not limited to the filing of a declaration alone. The department's objection that gate passes had ceased to be valid duty-paying documents after 30-6-1994 was rejected, and the Tribunal followed its earlier decision on the same issue in the assessee's own case. Case-Laws Central Excise Wed, 07 Aug 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51542