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1994 (12) TMI 145 - CEGAT, NEW DELHIExtract: .......n certain circumstances is not condonable. No question of law, therefore, would arise out of Tribunal rsquo s order holding that substantive provisions of rules have not been complied with and compliance of these provisions were very vital material for availing Modvat credit. The Reference Application on all four points mentioned above is rejected.
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