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1996 (4) TMI 328 - CEGAT, MADRASExtract: ....... the classification list and price lists and also assessed the RT 12 returns without any objection as to the licensing aspect and there is no reason why different considerations should apply so far as the eligibility to Modvat is concerned. In view of the above we hold that there is no merit in the appeal of the Revenue and the appeal is dismissed.
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