2001 (12) TMI 771

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..... he applicant-Commissioner seeks reference to be made to the Jurisdictional High Court the following question : Whether it is permissible to construe an item like tool kit (which is not subject to any process in the line of manufacture of vehicle) and which is not statutorily required under the provisions of any of law, as eligible input used in or in relation to manufacture of the two wheelers/ .....

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