https://www.taxtmi.com/caselaws?id=52584 Modvat credit was available on endorsed depot invoices where the depot merely endorsed the manufacturer's own invoices and the prescribed D-3 procedure had been followed. Credit could not be denied because one factory address appeared on the invoice when the goods were actually delivered to, received at, and used in another factory of the assessee. Credit taken on Superintendent's certificates in lieu of gate passes was also valid when taken before the cut-off date and the substantive conditions of receipt, use, and duty-paid clearance of final products were satisfied. Minor procedural defects were held insufficient to defeat the credit benefit. en-us Thu, 04 Dec 2003 00:00:00 +0530 Wed, 06 Oct 2010 16:38:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=52584 Modvat credit was available on endorsed depot invoices where the depot merely endorsed the manufacturer's own invoices and the prescribed D-3 procedure had been followed. Credit could not be denied because one factory address appeared on the invoice when the goods were actually delivered to, received at, and used in another factory of the assessee. Credit taken on Superintendent's certificates in lieu of gate passes was also valid when taken before the cut-off date and the substantive conditions of receipt, use, and duty-paid clearance of final products were satisfied. Minor procedural defects were held insufficient to defeat the credit benefit. Case-Laws Central Excise Thu, 04 Dec 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=52584