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    <title>1999 (8) TMI 212 - CEGAT, MUMBAI</title>
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    <description>The Tribunal noted that it had earlier held felts and wire nettings used in paper manufacture to be inputs within Rule 57A. Because a similar question had already been referred in another matter, it considered the present question of law appropriate for reference as well and directed preparation of the statement of the case for the Bombay High Court, Aurangabad Bench. The matter was thus disposed of by reference to the jurisdictional High Court for opinion, without any fresh adjudication on the substantive eligibility issue.</description>
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      <link>https://www.taxtmi.com/caselaws?id=92190</link>
      <description>The Tribunal noted that it had earlier held felts and wire nettings used in paper manufacture to be inputs within Rule 57A. Because a similar question had already been referred in another matter, it considered the present question of law appropriate for reference as well and directed preparation of the statement of the case for the Bombay High Court, Aurangabad Bench. The matter was thus disposed of by reference to the jurisdictional High Court for opinion, without any fresh adjudication on the substantive eligibility issue.</description>
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