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2005 (8) TMI 122 - HIGH COURT OF PUNJAB & HARYANA AT CHANDIGARHExtract: ....... Tribunal, namely, all the requisite particulars for the purpose of claiming Modvat credit were available in other records maintained by the assessee, which were otherwise found to be in order, the claim could not be denied on a technical ground. (See - Patasibai and others v. Ratan Lal - (1990) 2 SCC 42). 12.Accordingly, the petition is dismissed.
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