https://www.taxtmi.com/caselaws?id=112746 Modvat credit could not be denied merely because subsidiary gate passes were issued after 1-4-1994, where the credit rested on original gate passes and Range Superintendent certificates, and the duty-paid nature of the inputs was not in dispute. The applicable notification on subsidiary gate passes did not justify rejection on these facts, and Notification No. 7/99-C.E. (N.T.) required deficiencies in duty-paying documents to be ignored once duty-paid character and use in manufacture were established. As both conditions were satisfied, the documentary defect did not defeat credit and the denial was unsustainable. en-us Mon, 20 Oct 2003 00:00:00 +0530 Tue, 01 May 2012 15:51:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=112746 Modvat credit could not be denied merely because subsidiary gate passes were issued after 1-4-1994, where the credit rested on original gate passes and Range Superintendent certificates, and the duty-paid nature of the inputs was not in dispute. The applicable notification on subsidiary gate passes did not justify rejection on these facts, and Notification No. 7/99-C.E. (N.T.) required deficiencies in duty-paying documents to be ignored once duty-paid character and use in manufacture were established. As both conditions were satisfied, the documentary defect did not defeat credit and the denial was unsustainable. Case-Laws Central Excise Mon, 20 Oct 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=112746