https://www.taxtmi.com/caselaws?id=82626 Modvat credit based on an authenticated photocopy of a gate pass depends on compliance with the prescribed documentary requirements and on whether contemporaneous Board circulars, trade notices, and departmental practice permit substituted documents where the original is lost or misplaced. The authority must also verify that the gate pass genuinely relates to the goods in question and that the factual conditions for reliance on the substituted document are met. Because the lower appellate order did not examine these matters in detail, the issue was remanded for fresh, reasoned consideration after proper verification. en-us Tue, 06 Jul 1993 00:00:00 +0530 Wed, 06 Jul 2011 13:16:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=82626 Modvat credit based on an authenticated photocopy of a gate pass depends on compliance with the prescribed documentary requirements and on whether contemporaneous Board circulars, trade notices, and departmental practice permit substituted documents where the original is lost or misplaced. The authority must also verify that the gate pass genuinely relates to the goods in question and that the factual conditions for reliance on the substituted document are met. Because the lower appellate order did not examine these matters in detail, the issue was remanded for fresh, reasoned consideration after proper verification. Case-Laws Central Excise Tue, 06 Jul 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=82626