https://www.taxtmi.com/caselaws?id=95894 The judgment favored the Appellant, M/s. Rewa Fan Industries, in the case concerning Modvat credit availability based on Gate Passes with incorrect addresses. The court held that the address discrepancy should not prevent them from availing the credit, considering the absence of a unit at the mentioned location and the timely submission of duty paying documents. The Appellant's argument regarding the time limit for raising the demand was also upheld, as no allegations of suppression were made within the statutory period. Consequently, the appeal was allowed, and the impugned order was set aside in favor of M/s. Rewa Fan Industries. en-us Tue, 16 Jan 2001 00:00:00 +0530 Thu, 15 Dec 2011 16:49:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=95894 The judgment favored the Appellant, M/s. Rewa Fan Industries, in the case concerning Modvat credit availability based on Gate Passes with incorrect addresses. The court held that the address discrepancy should not prevent them from availing the credit, considering the absence of a unit at the mentioned location and the timely submission of duty paying documents. The Appellant's argument regarding the time limit for raising the demand was also upheld, as no allegations of suppression were made within the statutory period. Consequently, the appeal was allowed, and the impugned order was set aside in favor of M/s. Rewa Fan Industries. Case-Laws Central Excise Tue, 16 Jan 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=95894