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1995 (12) TMI 146 - AT - Central ExciseExtract: .......llowing question to the High Court of Karnataka in terms of Section 35G (1) of the CESA, 1944 ldquo Whether the declaration filed by the applicant declaring cement as input and also giving Tariff Heading 2502 under Central Excise Tariff Act, 1985 is correct in terms of Rule 57G of the Central Excise Rules, 1944 for availment of MODVAT Credit? rdquo
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