Tribunal allows Modvat credit for gate passes with multiple endorsements. Department action possible if manipulation found. Appeal dismissed.

The Tribunal upheld the Collector (Appeals) order allowing Modvat credit for gate passes with multiple endorsements. The department can act if manipulation is detected. Appeal dismissed.

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The appeal was against the Collector (Appeals) order stating that Modvat credit cannot be denied based on gate passes being endorsed more than twice. The Tribunal upheld this decision, citing a previous case where credit was allowed for multiple endorsements. The department can take action if manipulation is found. Appeal dismissed.

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