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        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

        Provisions expressly mentioned in the judgment/order text.

        Re-manufacture and re-making of tubes - There is no provisions in Rule 16 that Cenvat credit in respect of the inputs used in the process of repairing/refining would not be available - AT

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