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2003 (7) TMI 93 - HC - Central ExciseExtract: .......ribunal and upon perusal of the order of the Tribunal, we find that nowhere the actual use of the items has been denied, for which Modvat credit has been claimed. Considering these facts on record, we see no reason to direct the Tribunal for reference of the proposed question for the opinion of this Court. The reference petition is hereby rejected.
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