https://www.taxtmi.com/caselaws?id=85591 Modvat credit on inputs returned for reprocessing under Rule 173H remained admissible where the re-issued gate pass showed nil duty but cross-referred to the original duty-paid clearance. The nil duty re-issue document was not to be read in isolation, because the governing procedure treated the returned goods as having already suffered duty on original removal. The Superintendent's certificate and particulars linking the original and re-issued gate passes supported verification. To prevent misuse, the original duty-paying documents had to be produced and defaced, but credit could not be denied merely because the re-issue gate pass itself reflected nil duty. en-us Fri, 02 Feb 1996 00:00:00 +0530 Sat, 06 Aug 2011 10:43:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=85591 Modvat credit on inputs returned for reprocessing under Rule 173H remained admissible where the re-issued gate pass showed nil duty but cross-referred to the original duty-paid clearance. The nil duty re-issue document was not to be read in isolation, because the governing procedure treated the returned goods as having already suffered duty on original removal. The Superintendent's certificate and particulars linking the original and re-issued gate passes supported verification. To prevent misuse, the original duty-paying documents had to be produced and defaced, but credit could not be denied merely because the re-issue gate pass itself reflected nil duty. Case-Laws Central Excise Fri, 02 Feb 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=85591