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1989 (11) TMI 134 - CEGAT, BOMBAYExtract: .......vailment of credit. While doing so, we allow the liberty to the Assistant Collector to cause any inquiry or investigation to satisfy himself about the genuine nature of the gate passes and also about non-utilisation of the gate passes at the earlier stages of endorsements for availment of modvat credit. The appeal is disposed of in the above terms.
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