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2001 (9) TMI 275 - CEGAT, NEW DELHIExtract: .......ion is not maintainable. Therefore, with great respect, I doubt the correctness of the SRB rsquo s decision in Wipro case. 10. emsp In the above view of the matter, I direct the Registry to place the papers urgently before the Hon ble President for constitution of a Larger Bench to examine the effect of repeal of Modvat Rules on the present appeal.
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