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of <h1>Appeal successful: Modvat Credit denial overturned for improper secondary evidence consideration. Remanded for reevaluation.</h1> <h3>HALOL LEATHER CLOTH LTD. Versus COLLECTOR OF C. EXCISE, VADODARA</h3> HALOL LEATHER CLOTH LTD. Versus COLLECTOR OF C. EXCISE, VADODARA - 1995 (78) E.L.T. 91 (Tribunal) The appeal was against denial of Modvat Credit due to missing original gate pass. Secondary evidences provided were not properly considered. The case is remanded back for reevaluation based on the secondary evidences. Stay application and appeal both disposed of accordingly.
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