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2002 (1) TMI 67 - HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARHExtract: .......e final product. Thus, it cannot be said that these items were not being used for processing. 4.No other point has been raised. 5.In view of the above, we find that the view taken by the Tribunal is in conformity with the provision. It calls for no interference. No referable question of law arises. Consequently, the petition is dismissed in limine.
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