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1994 (9) TMI 206 - CEGAT, MADRASExtract: .......tanium anodes is an eligible item of import for the benefit of MODVAT credit and, therefore, there is no question of law arising out of the Tribunal rsquo s order. 6. emsp In the facts and circumstances of the case, we hold that no case has been made for any reference to the Hon rsquo ble High Court and therefore, dismiss the Reference application.
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