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    <title>1997 (3) TMI 297 - CEGAT, NEW DELHI</title>
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      <description>Transit credit could not be denied where endorsed gate passes covered part consignments and were accepted as duty-paying documents. The Tribunal treated departmental trade notice practice as generally applicable, not confined to one Collectorate, and relied on its earlier view that such endorsements were valid for credit purposes. On that basis, the objection that the consignments were not fully covered and that the conditions of Notification 16/94 were not established failed, and credit was allowed with consequential relief.</description>
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