https://www.taxtmi.com/caselaws?id=108097 The Tribunal allowed the appeal, upholding the original authority's decision to grant Modvat credit based on a photostat copy of the gate pass when the original was lost. The Tribunal considered Trade Notice No. 183/86 allowing attested copies for credit in case of loss, previous case law, and the department's practice of accepting authenticated copies of gate passes. Emphasizing a liberal view in such situations, the Tribunal set aside the impugned order, citing the reliability of the photostat copy and the uncontested loss of the original gate pass. en-us Wed, 14 Jun 1995 00:00:00 +0530 Wed, 28 Mar 2012 17:14:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=108097 The Tribunal allowed the appeal, upholding the original authority's decision to grant Modvat credit based on a photostat copy of the gate pass when the original was lost. The Tribunal considered Trade Notice No. 183/86 allowing attested copies for credit in case of loss, previous case law, and the department's practice of accepting authenticated copies of gate passes. Emphasizing a liberal view in such situations, the Tribunal set aside the impugned order, citing the reliability of the photostat copy and the uncontested loss of the original gate pass. Case-Laws Central Excise Wed, 14 Jun 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=108097