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1994 (6) TMI 62 - CEGAT, NEW DELHIExtract: .......odvat. We accordingly remand the matter to the concerned Adjudicating Authority for de novo consideration of the matter with directions to allow credit in case consignments are covered by gate passes and such consignments as are received from Hindustan Steel Stockyards are covered by prescribed certificates evidencing duty paid nature of the goods.
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