https://www.taxtmi.com/caselaws?id=1101 Modvat credit could not be denied to a recipient who received the duty-paid inputs reflected in the endorsed gate passes and took credit only for that quantity, even though the supplier was alleged to have tampered with the documents by altering decimal points. The Tribunal treated the actual receipt and duty-paid nature of the goods as ative, and held that any clandestine clearance or misuse of the gate pass by the supplier would call for action against the supplier, not denial of credit to the buyer. On those facts, the Revenue's appeal failed. en-us Tue, 12 Sep 2006 00:00:00 +0530 Mon, 14 Apr 2008 06:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=1101 Modvat credit could not be denied to a recipient who received the duty-paid inputs reflected in the endorsed gate passes and took credit only for that quantity, even though the supplier was alleged to have tampered with the documents by altering decimal points. The Tribunal treated the actual receipt and duty-paid nature of the goods as ative, and held that any clandestine clearance or misuse of the gate pass by the supplier would call for action against the supplier, not denial of credit to the buyer. On those facts, the Revenue's appeal failed. Case-Laws Central Excise Tue, 12 Sep 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=1101