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of <h1>Appellants win appeal for modvat credit denial. Tribunal orders gate pass endorsement for credit approval.</h1> The appeal was allowed in favor of the appellants regarding the denial of modvat credit amounting to Rs. 9513. The Tribunal directed the appellants to ... Modvat Credit The appeal was against the denial of modvat credit amounting to Rs. 9513 due to a gate pass not being endorsed in favor of the appellants. The Tribunal directed the appellants to get the gate pass endorsed or provide a certificate confirming transfer of the consignment to them. The Department was instructed to allow modvat credit if the gate pass was not used elsewhere for modvat benefit. Appeal allowed.
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