1993 (1) TMI 183 - AT - Central Excise

Summary

The appeal was against the denial of modvat credit amounting to Rs. 9513 due to a gate pass not being endorsed in favor of the appellants. The Tribunal directed the appellants to get the gate pass endorsed or provide a certificate confirming transfer of the consignment to them. The Department was instructed to allow modvat credit if the gate pass was not used elsewhere for modvat benefit. Appeal allowed.