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1996 (8) TMI 134 - HIGH COURT OF JUDICATURE FOR RAJASTHAN AT JAIPURExtract: ....... impugned order dated 6-4-1994 passed by the Collector, Central Excise in Original case No. 72/94 and the order dated 15-10-1995 in case No. 73/95 are hereby quashed. The petitioner is entitled to utilise MODVAT credit on HDPE/PP Sacks which are inputs used in relation to the manufacture of the cement. 15. The writ petition succeeds and is allowed.
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