2003 (3) TMI 443

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..... r]. The Notification No. 16/94-C.E. (N.T.) prescribed certain documents as modvatable, provided the documents were issued before 1-4-94 and credit was taken on or before 30-6-94. At Serial No. 14, a subsidiary gate pass issued by the Superintendent was so indicated. The assessee in this case, took credit on the basis of such a certificate issued later, i.e., on 5-4-94. The credit was denied .....

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