https://www.taxtmi.com/caselaws?id=94046 The appeal was dismissed, affirming the Collector (Appeals) decision to allow the modvat credit due to improper endorsement on gate passes. The respondent successfully established the genuineness of the purchase through evidence presented, leading to the rejection of fraudulent claims and penalty imposition. The imperfections in the endorsement were deemed insignificant in the absence of concrete evidence of false transactions, emphasizing the importance of proper verification procedures in such cases. en-us Sat, 02 Sep 2000 00:00:00 +0530 Fri, 18 Nov 2011 17:05:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=94046 The appeal was dismissed, affirming the Collector (Appeals) decision to allow the modvat credit due to improper endorsement on gate passes. The respondent successfully established the genuineness of the purchase through evidence presented, leading to the rejection of fraudulent claims and penalty imposition. The imperfections in the endorsement were deemed insignificant in the absence of concrete evidence of false transactions, emphasizing the importance of proper verification procedures in such cases. Case-Laws Central Excise Sat, 02 Sep 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=94046