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2008 (9) TMI 374 - HIGH COURT OF HIMACHAL PRADESH AT SHIMLACenvat/Modvat credit - whether the gate passes issued prior to 1-4-1994 but endorsed thereafter would be eligible for grant of MODVAT credit? - Held that: - The only requirement is that the document should have been issued before 1-4-1994. Admittedly, the gate passes were issued prior to the said date. There is nothing in this notification which talks about the endorsements - the assessee is entitled to claim credit under the MODVAT scheme in respect of those gate passes which were issued prior to 1-4-1994 but were endorsed on or after the said date - appeal dismissed - decided against Revenue.
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