https://www.taxtmi.com/caselaws?id=109488 Modvat credit was held admissible on manufacturer's invoices even though they were not pre-authenticated, because the invoices were genuine and the duty-paid nature of the goods was not disputed. Credit also could not be denied merely because the goods were accompanied by subsidiary gate passes, since the Bills of Entry otherwise supported entitlement and the gate passes were only supporting documents. The impugned order was sustained and the Revenue's challenge failed. en-us Sat, 12 Apr 2003 00:00:00 +0530 Tue, 10 Apr 2012 14:43:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=109488 Modvat credit was held admissible on manufacturer's invoices even though they were not pre-authenticated, because the invoices were genuine and the duty-paid nature of the goods was not disputed. Credit also could not be denied merely because the goods were accompanied by subsidiary gate passes, since the Bills of Entry otherwise supported entitlement and the gate passes were only supporting documents. The impugned order was sustained and the Revenue's challenge failed. Case-Laws Central Excise Sat, 12 Apr 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=109488