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<h1>CEGAT Upholds Modvat Credit on Pre-April 1994 Gate Pass; Rejects Revenue Appeal</h1> The Appellate Tribunal CEGAT, New Delhi upheld the decision to allow Modvat credit to the assessee based on a subsidiary gate pass issued before April 1, ... Modvat - Duty paying documents The Appellate Tribunal CEGAT, New Delhi ruled that Modvat credit can be availed based on a subsidiary gate pass issued by the Supdt. before April 1, 1994. The Tribunal rejected the appeal by the Revenue, upholding the Commissioner (Appeals) decision to allow the Modvat credit to the assessee as the duty was paid on the inputs and the credit was taken before June 30, 1994.