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<h1>Validity of gate passes for Modvat credit upheld by Madhya Pradesh HC. Tribunal decision favoring gate passes.</h1> The Madhya Pradesh HC upheld the validity of gate passes for Modvat credit, as requested by the Revenue. The Tribunal's decision was in favor of the gate ... Reference to High Court - Modvat The Revenue requested the Madhya Pradesh High Court to decide on the validity of gate passes for Modvat credit. The Tribunal found no issues with the gate passes and rejected the reference applications. The judgement was made by Shri Lajja Ram, J., at the Appellate Tribunal CEGAT, New Delhi in 1999 (11) TMI 353.
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