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    <title>1996 (2) TMI 229 - CEGAT, NEW DELHI</title>
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    <description>MODVAT credit under Rule 57G of the Central Excise Rules, 1944 depended on production of an accepted duty-paying document. Where the only objection was that the gate pass was a photostat copy rather than the original, and there was no dispute about receipt of inputs or the duty-paid character of the goods, the Tribunal treated the copy as sufficient. Relying on earlier acceptance of endorsed gate passes and the use of duplicate or authenticated excise documents to prove duty-paid status, it found the credit admissible and rejected the departmental challenge.</description>
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      <link>https://www.taxtmi.com/caselaws?id=85040</link>
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