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2001 (6) TMI 351 - AT - Central ExciseExtract: .......tly for denying the benefit of Modvat credit especially when the subsidiary gate passes have been issued by the proper Central Excise Officers. Accordingly, I hold that the applicants have a good prima-facie case in their favour so as to allow the Stay Petition unconditionally. I order accordingly. The main appeal is fixed for hearing on 23-7-2001.
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