2002 (1) TMI 985

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....pondent. [Order]. - This is an appeal by the Revenue against the impugned order dt. 23-7-2001 passed by the Commissioner (Appeals), Chandigarh. The Commissioner (Appeals) has allowed the Modvat credit of Rs. 52,266.67 to the respondents availed by them on the strength of gate passes issued before 1-4-94 but endorsed after this date. In arriving at this decision, the lower appellate authority....