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1993 (12) TMI 71 - HC - Central ExciseExtract: .......he credit will not be allowed on the Certified Copy or Authnticated photo copy of the original Gate Pass.The said Circular does not disentitle the claimant from proving that duty has been paid on excisable goods used as inputs under the Rules. 8.In the above circumstances, there is no merit in the Writ Petition and accordingly the same is rejected.
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