https://www.taxtmi.com/caselaws?id=89819 The appeal was related to Modvat credit where the manufacturer issued gate passes not in the name of the assessee. The court held that Modvat credit cannot be claimed without duty paying documents like gate passes. It was determined that the orders passed by the lower authorities were correct, and thus, the appeal was dismissed. en-us Tue, 04 Aug 1998 00:00:00 +0530 Thu, 29 Sep 2011 18:20:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89819 The appeal was related to Modvat credit where the manufacturer issued gate passes not in the name of the assessee. The court held that Modvat credit cannot be claimed without duty paying documents like gate passes. It was determined that the orders passed by the lower authorities were correct, and thus, the appeal was dismissed. Case-Laws Central Excise Tue, 04 Aug 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89819