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    <title>2000 (10) TMI 360 - CEGAT, NEW DELHI</title>
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    <description>Interpretation of Rule 57A read with Rule 57G(2) of the Central Excise Rules, 1944 on whether gate passes endorsed thrice could serve as valid duty-paying documents for Modvat credit was held to raise a referable question of law. Conflicting Tribunal views and the Larger Bench ruling in Avis Electronics supported the need for authoritative clarification. The issue was therefore referred to the High Court for opinion, and the reference application was allowed.</description>
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      <description>Interpretation of Rule 57A read with Rule 57G(2) of the Central Excise Rules, 1944 on whether gate passes endorsed thrice could serve as valid duty-paying documents for Modvat credit was held to raise a referable question of law. Conflicting Tribunal views and the Larger Bench ruling in Avis Electronics supported the need for authoritative clarification. The issue was therefore referred to the High Court for opinion, and the reference application was allowed.</description>
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