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2001 (12) TMI 82 - HIGH COURT OF JUDICATURE FOR RAJASTHAN AT JODHPURExtract: .......anufacture of the intermediate product, namely limestone which, in turn, was used for the manufacture of cement. 8.Consequently, following the decision of the Apex Court in M/s. Jaypee Rewa Cement s case (supra), the reference is answered in favour of the petitioner assessee and against the Department. A copy of this order may be sent to the CEGAT.
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