https://www.taxtmi.com/caselaws?id=113833 Modvat credit was admissible on subsidiary gate passes issued by the departmental officer because the documents were not shown to be forged or unauthentic, and credit could not be refused on mere suspicion. Credit was not admissible on endorsed gate passes where the original documents covered Tows but the goods actually received were Tops after conversion, since endorsed gate passes remained valid duty-paying documents only if the goods received were the same as those originally covered. No separate basis for penalty was made out on these facts, so penalty was denied. en-us Wed, 26 Mar 2003 00:00:00 +0530 Tue, 08 May 2012 16:38:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=113833 Modvat credit was admissible on subsidiary gate passes issued by the departmental officer because the documents were not shown to be forged or unauthentic, and credit could not be refused on mere suspicion. Credit was not admissible on endorsed gate passes where the original documents covered Tows but the goods actually received were Tops after conversion, since endorsed gate passes remained valid duty-paying documents only if the goods received were the same as those originally covered. No separate basis for penalty was made out on these facts, so penalty was denied. Case-Laws Central Excise Wed, 26 Mar 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=113833