https://www.taxtmi.com/caselaws?id=105618 Modvat credit on inputs cannot be disallowed merely because a gate pass entry was altered, where the invoice separately showed excise duty and the credit amount was identifiable. An altered document by itself did not prove that the inputs were cleared without duty payment. Credit could be denied or varied only if a subsequent inquiry at the supplier's end established non-payment of duty. In the absence of any such finding, and without a convincing explanation from the Revenue that duty paid through the credit account would not amount to duty payment on the facts, the disallowance was unsustainable and the credit remained admissible. en-us Fri, 04 Jan 2002 00:00:00 +0530 Tue, 06 Mar 2012 16:09:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=105618 Modvat credit on inputs cannot be disallowed merely because a gate pass entry was altered, where the invoice separately showed excise duty and the credit amount was identifiable. An altered document by itself did not prove that the inputs were cleared without duty payment. Credit could be denied or varied only if a subsequent inquiry at the supplier's end established non-payment of duty. In the absence of any such finding, and without a convincing explanation from the Revenue that duty paid through the credit account would not amount to duty payment on the facts, the disallowance was unsustainable and the credit remained admissible. Case-Laws Central Excise Fri, 04 Jan 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=105618