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<h1>Tribunal remands case for rectification of technical defects in original Gate Passes</h1> The appeal was allowed by the Tribunal, remanding the case for rectification of technical defects in the endorsement of original Gate Passes and further ... MODVAT credit - Gate pass - Improper endorsement The appeal was filed against the rejection of Modvat Credit due to technical defects in the endorsement of original Gate Passes. The Tribunal found the defects remediable and allowed the appeal by remanding the case for rectification of defects and further consideration by the Assistant Collector. The stay application was disposed of as the appeal was already decided.