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    <title>1999 (3) TMI 255 - CEGAT, NEW DELHI</title>
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    <description>A reference application concerning eligibility for Modvat credit under Rule 57A of the Central Excise Rules, 1944 was rejected because the proposed question was materially different from the question earlier referred in another matter. The Tribunal noted that it had already declined similar reference requests on comparable facts, leaving no basis to send the present question to the High Court. The operative effect was that the Revenue&#039;s request failed and no reference was made.</description>
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      <description>A reference application concerning eligibility for Modvat credit under Rule 57A of the Central Excise Rules, 1944 was rejected because the proposed question was materially different from the question earlier referred in another matter. The Tribunal noted that it had already declined similar reference requests on comparable facts, leaving no basis to send the present question to the High Court. The operative effect was that the Revenue&#039;s request failed and no reference was made.</description>
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