2008 (10) TMI 627

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..... r the following questions of law on drawing the statement of facts for opinion of this Court : (i) Whether the filing of declaration under Rule 57T of the Central Excise Rules, 1944 is a mandatory and substantive requirement or a procedural requirement; and (ii) Whether or not non-compliance with the requirement would disentitle the manufacturer to the credit under Rule 57Q ibid.? 2. L .....

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