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    <title>1998 (6) TMI 265 - CEGAT, CALCUTTA</title>
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    <description>A reference application under Section 35G was allowed because the same Modvat credit question on insulated copper cables and wires under Rule 57Q had already been referred to the High Court in an identical matter. The tribunal treated the present controversy as raising the same question of law and directed reference to the High Court, without reopening the merits of the capital goods eligibility issue. The operative effect was that the existing controversy was carried forward for High Court determination rather than decided afresh at this stage.</description>
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      <title>1998 (6) TMI 265 - CEGAT, CALCUTTA</title>
      <link>https://www.taxtmi.com/caselaws?id=90121</link>
      <description>A reference application under Section 35G was allowed because the same Modvat credit question on insulated copper cables and wires under Rule 57Q had already been referred to the High Court in an identical matter. The tribunal treated the present controversy as raising the same question of law and directed reference to the High Court, without reopening the merits of the capital goods eligibility issue. The operative effect was that the existing controversy was carried forward for High Court determination rather than decided afresh at this stage.</description>
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