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2004 (3) TMI 96 - HIGH COURT OF GUJARAT AT AHMEDABADExtract: .......by the petitioner shall be reduced by Rs. 15,000/-. 8.It is clarified that since this order is passed in a peculiar facts of this case, we may not be treated to have held that filing declaration under Rule 57G was not a condition precedent for availing of the Modvat/Cenvat credit. Rule is made absolute to aforesaid extent with no order as to costs.
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