2002 (5) TMI 59

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....(Oral)]. - Respondent No. 1 took Modvat credit of Rs. 68,897/- on the basis of the Gate passes issued before March 31, 1994 and endorsed thereafter. The Revenue did not accept the claim of the assessee. The order passed by the Assessing Officer was challenged in appeal. It was accepted. Then the claim of the Revenue was rejected by the Tribunal. It has now filed this petition under Section 35H(1) ....