1996 (5) TMI 204

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..... the authorities below have denied the benefit of Modvat Credit under Rule 57G of the Central Excises Rules, 1944. The Collector (Appeals) in his impugned Order has stated that the certificate issued by the Supdt. of Central Excise is not sufficient for availing the Modvat Credit as according to him under sub-rule (2) of Rule 57G the input is to be covered by the gate passes and the production of .....

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