2000 (3) TMI 66

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....ue, and also perused the order of the Tribunal. Notification No. 16/94 has also been placed before us. That notification, inter alia states that it would be applicable, provided, the documents have been issued before 1st April, 1994 and the credit under Rule 57G of the Central Excise Rules has been taken on or before 30th June, 1994. 2. The Tribunal has held that failure to make the entry befor....