1998 (5) TMI 73

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..... issue involved is whether Modvat credit can be availed of on the basis of subsidiary gate pass issued by the Supdt. in April, 1994. 2. Shri A.M. Tilak, learned JDR submitted that subsidiary gate pass/certificate could be issued by the Supdt. only on or before 1-4-1994. With effect from 1st April, 1994 such certificate was not prescribed under Rule 57G(2) of the Central Excise Rules and as it was .....

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