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2000 (10) TMI 53 - HIGH COURT OF JUDICATURE AT MADRASExtract: .......tion of law which requires our consideration. 3. The Tribunal is, therefore, directed to refer the following question of law, and submit a statement of case together with the relevant records and documents Whether the Modvat credit can be extended on inputs even in cases where the manufacturer has not made the necessary declaration under Rule 57G .
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