1996 (8) TMI 277

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....V.K. Puri, SDR, for the Respondent. [Order per : R. Jayaraman, Member (T)]. -  This is an appeal against the order in appeal captioned above rejecting the appellant's appeal. There is no dispute that the appellants have taken the Modvat credit on the basis of the subsidiary gate pass issued by the Proper Officer. We find that these gate passes have been issued in the name of the appella....