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of <h1>Appeal rejected due to invalid gate passes for Modvat credit.</h1> The appeal was rejected as the gate passes issued by M/s. BSP were found to be invalid for availing Modvat credit due to the lack of information regarding ... Modvat/Cenvat - Modvat on inputs - Duty paying documents The appellants appealed against a decision that material gate passes issued by M/s. BSP are not valid duty-paying documents for Modvat credit. The Tribunal found that the gate passes did not mention duty payment or value of goods, so they were not valid for availing credit. The appeal was rejected.
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