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2001 (3) TMI 489

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.... DR, for the Respondent. [Order]. - On hearing Shri G.L. Deshpande for the appellants and Shri A.K. Jain for the Revenue, it appeared that on a short point the appeal itself could be disposed of. This was done. 2. The issue before the Commissioner (Appeals) pertained to denial of Modvat credit taken on original copy of the gate pass. The ld. Commissioner in his order has narrated the....