2000 (2) TMI 408

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....[Order]. -  The question for consideration in this appeal is whether the appellant was entitled to take Modvat credit to duty paid on input received by it on 26-10-1991 on the basis of the subsidiary gate pass, a certificate issued by the Superintendent evidencing payment of duty received on or about 20-11-1991. The Collector (Appeals) has, over-ruling the order of the Assistant Collector,....