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1999 (1) TMI 215 - CEGAT, CALCUTTAExtract: .......rdquo As the Tribunal has consistently held that minor variation in the description or sub-heading of the declared input, are not a result in denial of Modvat credit and a question on this point has already been rejected to be referred to the High Court, we respectfully following the said Orders, reject the present applications of the Revenue also.
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