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2001 (7) TMI 135 - HIGH COURT OF JUDICATURE AT MADRASExtract: ............ f law Whether the assessee is entitled to Modvat credits on inputs received under the cover of gate passes endorsed after 1-4-94, despite the terms of the Notification No. 16/94 dated 30-3-1994 ? 2. The Tribunal is directed to submit a statement of the case together with the relevant materials for the purpose of deciding the question.
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