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    <title>2001 (1) TMI 400 - CEGAT,  NEW DELHI</title>
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    <description>A question of law arose on whether gate passes issued before 1-4-1994 and endorsed later could still be used to claim Modvat credit under Rule 57G of the Central Excise Rules, 1944. The Tribunal noted earlier support for admissibility of credit on such documents, but also the contrary view based on uncertainty in Notification No. 16/94. Because the legal position was unclear, the issue was treated as referable and the reference application was allowed.</description>
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      <title>2001 (1) TMI 400 - CEGAT,  NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=95439</link>
      <description>A question of law arose on whether gate passes issued before 1-4-1994 and endorsed later could still be used to claim Modvat credit under Rule 57G of the Central Excise Rules, 1944. The Tribunal noted earlier support for admissibility of credit on such documents, but also the contrary view based on uncertainty in Notification No. 16/94. Because the legal position was unclear, the issue was treated as referable and the reference application was allowed.</description>
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