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    <title>Court Bars Re-litigation of Cenvat Credit and Input Services Issues Already Decided in Prior Petition.</title>
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      <description>Cenvat Credit - eligible input services - When they filed the previous Writ Petition, merits of the petition was canvassed, therefore, once over again the petitioner cannot be allowed to raise the same grounds and the petitioner is estopped from doing so. - HC</description>
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