https://www.taxtmi.com/caselaws?id=84897 Modvat credit depended on whether the original duly endorsed gate pass was produced and whether the inputs were actually received in the factory and consumed. An endorsement in favour of the assessee's head office, rather than the factory, did not by itself justify denial of credit without verifying those factual requirements. The impugned order was therefore set aside and the matter remanded for fresh adjudication after examination of the relevant facts and grant of personal hearing. en-us Wed, 20 Dec 1995 00:00:00 +0530 Mon, 01 Aug 2011 13:20:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=84897 Modvat credit depended on whether the original duly endorsed gate pass was produced and whether the inputs were actually received in the factory and consumed. An endorsement in favour of the assessee's head office, rather than the factory, did not by itself justify denial of credit without verifying those factual requirements. The impugned order was therefore set aside and the matter remanded for fresh adjudication after examination of the relevant facts and grant of personal hearing. Case-Laws Central Excise Wed, 20 Dec 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=84897