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2003 (3) TMI 641 - CESTAT, NEW DELHIExtract: ....... the gate passes were in respect of Tows whereas the goods received by the respondents were Tops. In view of this, these gate passes cannot be treated as valid duty-paying documents for the purpose of availing the Modvat credit. To this extent, the Revenue rsquo s appeal is allowed. However, no penalty is imposable on the respondents on this Count.
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