2000 (5) TMI 710

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..... r of the Collector (Appeals) holding that Modvat credit should not be denied solely on the ground that the gate passes in question had been endorsed more than twice. 2. The departmental representative explains that the Assistant Collector has found that the respondent disfigured the gate passes to hide the fact that they had more than two endorsements. He also contends that at the relevant time .....

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