2003 (3) TMI 616

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....ondent. [Order]. - The appellants received capital goods under cover of a gate pass dated 25-3-94. Credit was taken by them in September, 1994. The Commissioner (Appeals) held that in terms of Notification No. 16/94 C.E (N.T.), credit received on goods covered under the gate pass could be taken only up to 30-6-94. The credit having been taken thereafter was invalid. He did not accept the claim ....