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<h1>Appeal overturns payment order for credit discrepancy on Gate Passes</h1> The appeal was allowed, overturning the order directing payment of Rs. 38,925 for wrongly taken credit due to a discrepancy in chapter headings on Gate ... Modvat - Reversal of credit The appeal was against an order directing payment of Rs. 38,925 for wrongly taken credit due to a discrepancy in chapter headings on Gate Passes. The Tribunal found the discrepancy not sufficient to deny credit, setting aside the order and penalty imposed. The appeal was allowed.