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    <description>Failure to maintain separate accounts for modvatable inputs used in dutiable and exempt goods, including job work, is highlighted as raising a question of law on whether duty at 8% becomes payable without reversal of credit. The High Court did not decide the substantive liability; it treated the issue as fit for reference and directed the Tribunal to send a statement of case under the statutory reference procedure for determination of that legal question.</description>
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      <description>Failure to maintain separate accounts for modvatable inputs used in dutiable and exempt goods, including job work, is highlighted as raising a question of law on whether duty at 8% becomes payable without reversal of credit. The High Court did not decide the substantive liability; it treated the issue as fit for reference and directed the Tribunal to send a statement of case under the statutory reference procedure for determination of that legal question.</description>
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