https://www.taxtmi.com/caselaws?id=91245 Modvat credit was available to the actual manufacturer on valid duty paying documents, but only where the gate passes were endorsed to the appellant; credit was denied on gate passes endorsed to a different entity, the Trust. Since the appellant was found to be the manufacturer and the goods were cleared on payment of duty, the credit claim succeeded only to that limited extent. The penalty imposed for taking credit also could not stand because it rested on the incorrect premise that the appellant was not the manufacturer and was not entitled to credit; the penalty was set aside. en-us Fri, 07 Aug 1998 00:00:00 +0530 Fri, 14 Oct 2011 17:45:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=91245 Modvat credit was available to the actual manufacturer on valid duty paying documents, but only where the gate passes were endorsed to the appellant; credit was denied on gate passes endorsed to a different entity, the Trust. Since the appellant was found to be the manufacturer and the goods were cleared on payment of duty, the credit claim succeeded only to that limited extent. The penalty imposed for taking credit also could not stand because it rested on the incorrect premise that the appellant was not the manufacturer and was not entitled to credit; the penalty was set aside. Case-Laws Central Excise Fri, 07 Aug 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=91245