https://www.taxtmi.com/caselaws?id=87534 The court ruled in favor of the appellants, overturning the disallowance of Modvat credit and the penalty imposed on them. The judge acknowledged procedural lapses but emphasized that similar cases had been resolved without penalties in the past. The decision highlighted the correlation between the received inputs and the gate-passes, ultimately leading to the allowance of the appeal and providing consequential relief to the appellants. en-us Mon, 19 May 1997 00:00:00 +0530 Tue, 06 Sep 2011 16:14:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87534 The court ruled in favor of the appellants, overturning the disallowance of Modvat credit and the penalty imposed on them. The judge acknowledged procedural lapses but emphasized that similar cases had been resolved without penalties in the past. The decision highlighted the correlation between the received inputs and the gate-passes, ultimately leading to the allowance of the appeal and providing consequential relief to the appellants. Case-Laws Central Excise Mon, 19 May 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87534