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    <title>2001 (7) TMI 131 - HIGH COURT OF JUDICATURE AT MADRAS</title>
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    <description>The article addresses whether the scope of capital goods under Rule 57Q of the Central Excise Rules can be enlarged by importing the language of Rule 57S. It notes that the issue was treated as already covered by an earlier reference order on a similar question, and the Court directed that the same question be referred again together with the statement of the case and relevant materials. The stated principle is that, where a similar question has already been sent for consideration, the same legal issue may again be referred to the appropriate forum for decision.</description>
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      <link>https://www.taxtmi.com/caselaws?id=45969</link>
      <description>The article addresses whether the scope of capital goods under Rule 57Q of the Central Excise Rules can be enlarged by importing the language of Rule 57S. It notes that the issue was treated as already covered by an earlier reference order on a similar question, and the Court directed that the same question be referred again together with the statement of the case and relevant materials. The stated principle is that, where a similar question has already been sent for consideration, the same legal issue may again be referred to the appropriate forum for decision.</description>
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      <pubDate>Tue, 10 Jul 2001 00:00:00 +0530</pubDate>
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