https://www.taxtmi.com/caselaws?id=118843 The Tribunal found that the appellants were ineligible for modvat credit due to using gate passes issued by non-existent firms. However, the penalty imposed on the appellants was set aside as there was no evidence that the cheque payments made were returned, resulting in the appeal being disposed of in favor of the appellant on this specific issue. en-us Tue, 27 Sep 2005 00:00:00 +0530 Fri, 06 Jul 2012 12:17:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=118843 The Tribunal found that the appellants were ineligible for modvat credit due to using gate passes issued by non-existent firms. However, the penalty imposed on the appellants was set aside as there was no evidence that the cheque payments made were returned, resulting in the appeal being disposed of in favor of the appellant on this specific issue. Case-Laws Central Excise Tue, 27 Sep 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=118843