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2002 (7) TMI 107 - HC - Central ExciseExtract: .......for enabling the manufacturing unit to avail credit. It is, thus, clear that the triplicate copy of the bill of entry endorsed by the importer in favour of the assessee would be a valid duty paying document. In view of this circular, no referable question of law arises from the order of the Tribunal. In the result, both the petitions are dismissed.
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