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<h1>Modvat credit denied due to incorrect gate passes issuance. Lower authorities' decision upheld.</h1> <h3>MARDIA CHEMICALS LTD. Versus COMMISSIONER OF C. EX., AHMEDABAD</h3> The appeal was related to Modvat credit where the manufacturer issued gate passes not in the name of the assessee. The court held that Modvat credit ... Modvat - Duty paying documents The appeal involved Modvat credit. Manufacturer issued gate passes not in the name of the assessee. Modvat credit cannot be claimed without duty paying documents like gate passes. Orders passed by two authorities below are correct. Appeal dismissed.