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    <title>2002 (9) TMI 130 - HIGH COURT OF PUNJAB &amp; HARYANA AT CHANDIGARH</title>
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    <description>Modvat credit on mortar, castable powder, refractory, ramming mass, foundry flux and chemicals was treated as admissible under Rule 57A of the Central Excise Rules, 1944 because the issue was already covered by an earlier Division Bench ruling of the same High Court. On that basis, no referable question of law was found to survive from the Tribunal&#039;s order under Section 35G of the Central Excise Act, 1944, and the question was answered against the Department and in favour of the assessee.</description>
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      <description>Modvat credit on mortar, castable powder, refractory, ramming mass, foundry flux and chemicals was treated as admissible under Rule 57A of the Central Excise Rules, 1944 because the issue was already covered by an earlier Division Bench ruling of the same High Court. On that basis, no referable question of law was found to survive from the Tribunal&#039;s order under Section 35G of the Central Excise Act, 1944, and the question was answered against the Department and in favour of the assessee.</description>
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