Modvat credit denied due to incorrect gate passes issuance. Lower authorities' decision upheld.

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 cannot be claimed without duty paying documents like gate passes. It was determined that the orders passed by the lower authorities were correct, and thus, the appeal was dismissed.

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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.

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