https://www.taxtmi.com/caselaws?id=91824 Delivery challans issued by a public sector undertaking, when accompanied by a certificate that excise duty had been paid, were treated as equivalent to gate passes for Modvat credit purposes. On that basis, insistence on reproducing the original gate pass particulars in the challans was held unnecessary, because the Board's instructions and cited Tribunal decisions supported acceptance of the challans as duty-paying documents. The certificate on the challans was considered sufficient to establish duty payment, and the documents were accepted for both Modvat credit and dispensing with pre-deposit, resulting in unconditional stay of the demand. en-us Tue, 25 May 1999 00:00:00 +0530 Fri, 21 Oct 2011 12:30:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=91824 Delivery challans issued by a public sector undertaking, when accompanied by a certificate that excise duty had been paid, were treated as equivalent to gate passes for Modvat credit purposes. On that basis, insistence on reproducing the original gate pass particulars in the challans was held unnecessary, because the Board's instructions and cited Tribunal decisions supported acceptance of the challans as duty-paying documents. The certificate on the challans was considered sufficient to establish duty payment, and the documents were accepted for both Modvat credit and dispensing with pre-deposit, resulting in unconditional stay of the demand. Case-Laws Central Excise Tue, 25 May 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=91824