https://www.taxtmi.com/caselaws?id=96424 A stay application challenging denial of Modvat credit on the ground that the subsidiary gate pass application was not made 24 hours before removal of goods was allowed. The applicants were held to have a prima facie case because the subsidiary gate passes had in fact been issued by the proper Central Excise officers, and the delay in seeking them could not, at the interim stage, justify refusal of credit. On that basis, the pre-deposit condition was dispensed with unconditionally and the stay petition was allowed, while the main appeal remained pending. en-us Mon, 25 Jun 2001 00:00:00 +0530 Wed, 21 Dec 2011 16:07:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=96424 A stay application challenging denial of Modvat credit on the ground that the subsidiary gate pass application was not made 24 hours before removal of goods was allowed. The applicants were held to have a prima facie case because the subsidiary gate passes had in fact been issued by the proper Central Excise officers, and the delay in seeking them could not, at the interim stage, justify refusal of credit. On that basis, the pre-deposit condition was dispensed with unconditionally and the stay petition was allowed, while the main appeal remained pending. Case-Laws Central Excise Mon, 25 Jun 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=96424