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1996 (6) TMI 305 - CEGAT, CHENNAIExtract: .......v. K.I. Abraham cited supra. In that view of the matter, we hold that the appellants could not be denied the benefit of Modvat credit which is for the reason that the goods were received in the factory under the gate pass which was issued prior to 1-4-94 when the goods had directly come to the appellants from the manufacturer. We order accordingly.
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