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    <title>2008 (12) TMI 225 - HIGH COURT AT CALCUTTA</title>
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    <description>Eligibility to Modvat credit on ramming mass and fibre glass filter mesh turned on whether the Tribunal had ignored binding precedent under Rule 57A of the Central Excise Rules, 1944. The High Court noted that relevant Calcutta and other binding decisions on similar inputs had not been properly considered, and that the matter had been decided on a limited basis. The Tribunal&#039;s order was therefore set aside and the dispute remitted for fresh adjudication, without any final ruling on the merits of Modvat eligibility.</description>
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      <link>https://www.taxtmi.com/caselaws?id=48487</link>
      <description>Eligibility to Modvat credit on ramming mass and fibre glass filter mesh turned on whether the Tribunal had ignored binding precedent under Rule 57A of the Central Excise Rules, 1944. The High Court noted that relevant Calcutta and other binding decisions on similar inputs had not been properly considered, and that the matter had been decided on a limited basis. The Tribunal&#039;s order was therefore set aside and the dispute remitted for fresh adjudication, without any final ruling on the merits of Modvat eligibility.</description>
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