https://www.taxtmi.com/caselaws?id=93128 The tribunal dismissed the Stay Petition as the demanded amount was paid, rendering it moot. Modvat credit was denied based on an attested photocopy of a Gate Pass, with lower authorities stating it cannot be allowed. The tribunal emphasized the need for the appellant to establish the duty paid status of goods beyond the attested photocopy and remanded the matter for fresh adjudication based on evidence to be presented. The appeal was allowed by remand for further verification and consideration. en-us Mon, 15 Sep 1997 00:00:00 +0530 Tue, 08 Nov 2011 15:24:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=93128 The tribunal dismissed the Stay Petition as the demanded amount was paid, rendering it moot. Modvat credit was denied based on an attested photocopy of a Gate Pass, with lower authorities stating it cannot be allowed. The tribunal emphasized the need for the appellant to establish the duty paid status of goods beyond the attested photocopy and remanded the matter for fresh adjudication based on evidence to be presented. The appeal was allowed by remand for further verification and consideration. Case-Laws Central Excise Mon, 15 Sep 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=93128