https://www.taxtmi.com/caselaws?id=86255 The judgment upheld the validity of the Modvat credit availed by the Respondents based on the thrice endorsed Gate Pass and the duty paid character of the inputs, as established by the relevant documents. The court dismissed the Revenue's appeal for lacking substance, emphasizing the importance of previous decisions in determining Modvat credit eligibility. en-us Mon, 14 Oct 1996 00:00:00 +0530 Tue, 16 Aug 2011 17:26:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86255 The judgment upheld the validity of the Modvat credit availed by the Respondents based on the thrice endorsed Gate Pass and the duty paid character of the inputs, as established by the relevant documents. The court dismissed the Revenue's appeal for lacking substance, emphasizing the importance of previous decisions in determining Modvat credit eligibility. Case-Laws Central Excise Mon, 14 Oct 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86255