https://www.taxtmi.com/caselaws?id=84086 Modvat credit could not be rejected mechanically only because the original gate pass was not produced when secondary evidence, including an attested copy, a certified substitute copy and transport documents, was available to show receipt of goods. The authorities were required to examine the evidentiary record and the explanation that the original had been misplaced during renovation, rather than deny credit on a formal defect alone. The matter was remanded for fresh adjudication after proper enquiry into the secondary evidence and supporting documents. en-us Tue, 24 Jan 1995 00:00:00 +0530 Tue, 19 Jul 2011 16:50:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=84086 Modvat credit could not be rejected mechanically only because the original gate pass was not produced when secondary evidence, including an attested copy, a certified substitute copy and transport documents, was available to show receipt of goods. The authorities were required to examine the evidentiary record and the explanation that the original had been misplaced during renovation, rather than deny credit on a formal defect alone. The matter was remanded for fresh adjudication after proper enquiry into the secondary evidence and supporting documents. Case-Laws Central Excise Tue, 24 Jan 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=84086