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2001 (7) TMI 158 - CEGAT, NEW DELHIExtract: .......gate passes which was endorsed after 1-4-94 but before 30-6-94. 9. After hearing the rival submissions of both the sides and after perusal of the case records and the decisions cited above, we hold that credit has to be taken on or before 30-6-94. Since the assessee has taken the credit after that date, credit is not admissible. Appeal is rejected.
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