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    <title>2009 (6) TMI 14 - BOMBAY HIGH COURT</title>
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    <description>Gate passes issued before 1.4.1994 and endorsed on or before 30 June 1994 were treated as valid duty-paying documents for MODVAT credit under Notification No. 16/94-CE (NT) and Rule 57-G, as the issue was covered by an earlier decision on the same question. On that basis, the endorsed gate passes satisfied the documentary requirement and the assessee was entitled to take MODVAT credit.</description>
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      <link>https://www.taxtmi.com/caselaws?id=33936</link>
      <description>Gate passes issued before 1.4.1994 and endorsed on or before 30 June 1994 were treated as valid duty-paying documents for MODVAT credit under Notification No. 16/94-CE (NT) and Rule 57-G, as the issue was covered by an earlier decision on the same question. On that basis, the endorsed gate passes satisfied the documentary requirement and the assessee was entitled to take MODVAT credit.</description>
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