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    <description>The Tribunal referred the question of whether Ramming Mass and Oxygen/Acetylene qualify as inputs for Modvat credit under Rule 57A of the Central Excise Rules, 1944 to the High Court due to conflicting views from different High Courts and a pending appeal before the Supreme Court. This referral aims to resolve the issue comprehensively and authoritatively by seeking clarification on the eligibility of these materials for credit, considering the complexity and significance of the matter and the contradictory interpretations of relevant precedents.</description>
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