https://www.taxtmi.com/caselaws?id=82232 The Tribunal set aside the Collector of Central Excise (Appeals) decision allowing Modvat credit on Aluminium sheets, remanding the matter for verification by the original authority. Emphasizing the importance of evidence of duty payment for Modvat credit, the Tribunal highlighted the need for proper verification of gate passes to prevent misuse and uphold the integrity of the credit system. The decision underscores the responsibility of authorities to diligently scrutinize Modvat credit claims, cautioning against blindly accepting gate passes without verification to avoid potential abuse of the system. en-us Tue, 21 Jul 1992 00:00:00 +0530 Sat, 02 Jul 2011 17:54:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=82232 The Tribunal set aside the Collector of Central Excise (Appeals) decision allowing Modvat credit on Aluminium sheets, remanding the matter for verification by the original authority. Emphasizing the importance of evidence of duty payment for Modvat credit, the Tribunal highlighted the need for proper verification of gate passes to prevent misuse and uphold the integrity of the credit system. The decision underscores the responsibility of authorities to diligently scrutinize Modvat credit claims, cautioning against blindly accepting gate passes without verification to avoid potential abuse of the system. Case-Laws Central Excise Tue, 21 Jul 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=82232