https://www.taxtmi.com/caselaws?id=88253 The Tribunal allowed the appeal, granting Modvat credit to the appellants based on certificates provided, despite the loss of original gate passes during transit. The Tribunal considered collateral evidence, including certificates from the supplier, and found that the consignments were duty paid. The decision favored the appellants, emphasizing the availability of supporting evidence and granting them the Modvat credit with consequential relief. en-us Tue, 28 Jan 1997 00:00:00 +0530 Fri, 16 Sep 2011 15:02:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=88253 The Tribunal allowed the appeal, granting Modvat credit to the appellants based on certificates provided, despite the loss of original gate passes during transit. The Tribunal considered collateral evidence, including certificates from the supplier, and found that the consignments were duty paid. The decision favored the appellants, emphasizing the availability of supporting evidence and granting them the Modvat credit with consequential relief. Case-Laws Central Excise Tue, 28 Jan 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=88253