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1993 (11) TMI 64 - HC - Central ExciseExtract: .......rtainly not obliged to give a certificate under Rule 57-E of the Rules and thus enabling the customer of the petitioner to avail of MODVAT credit even at this stage. The writ petitions are therefore, dismissed with the above observation, recording the statement of the learned counsel for the respondents. There will however, be no order as to costs.
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