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1996 (9) TMI 406 - CEGAT, NEW DELHIExtract: .......that the direction given by the Commissioner (Appeals) to grant Modvat credit on the Assistant Commissioner, being satisfied that the particulars in the duplicate gate pass tally with the original is a direction with which the Tribunal is not inclined to interfere as it is well-founded and reasonable. The appeals are disposed of in the above terms.
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