https://www.taxtmi.com/caselaws?id=86786 Modvat credit was held admissible where the inputs were supported by a nil-duty gate pass that cross-referenced the original duty-paying gate pass and the original document was produced. The Tribunal treated the combined documents, together with certification and retention of the original for defacement, as sufficient proof that duty had been paid for Modvat purposes. A nil-duty gate pass was therefore not fatal if it properly linked back to the duty-paid document and prevented double credit. On those facts, denial of credit was unsustainable. en-us Sat, 03 May 1997 00:00:00 +0530 Sat, 27 Aug 2011 14:20:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86786 Modvat credit was held admissible where the inputs were supported by a nil-duty gate pass that cross-referenced the original duty-paying gate pass and the original document was produced. The Tribunal treated the combined documents, together with certification and retention of the original for defacement, as sufficient proof that duty had been paid for Modvat purposes. A nil-duty gate pass was therefore not fatal if it properly linked back to the duty-paid document and prevented double credit. On those facts, denial of credit was unsustainable. Case-Laws Central Excise Sat, 03 May 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86786