https://www.taxtmi.com/caselaws?id=97533 The Tribunal held that the denial of Modvat credit based on technical errors in gate passes was unjustified. It emphasized the duty paid status of the inputs and their utilization in the final product, ultimately setting aside the Revenue's order and allowing the appeal. The delay in rectification was attributed to the supplier's error, and the appellants' actions to rectify the gate passes were deemed sufficient to avail the credit. Previous Tribunal decisions supporting rectification of gate passes or duty paying documents were referenced to support the decision. en-us Mon, 15 May 2000 00:00:00 +0530 Tue, 17 Jan 2012 11:41:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=97533 The Tribunal held that the denial of Modvat credit based on technical errors in gate passes was unjustified. It emphasized the duty paid status of the inputs and their utilization in the final product, ultimately setting aside the Revenue's order and allowing the appeal. The delay in rectification was attributed to the supplier's error, and the appellants' actions to rectify the gate passes were deemed sufficient to avail the credit. Previous Tribunal decisions supporting rectification of gate passes or duty paying documents were referenced to support the decision. Case-Laws Central Excise Mon, 15 May 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=97533