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2000 (11) TMI 1156 - AT - Central Excise
The Revenue appealed against the order allowing Modvat credit for GP-Is endorsed after 1-4-94. The Tribunal rejected the appeal, citing Circular No. 204/30/96-CX and previous decisions supporting the validity of invoices issued against Gate passes for the period 1-4-94 to 11-5-94 as duty-paying documents. The appeal was dismissed.
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