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    <title>2010 (7) TMI 431 - GUJARAT HIGH COURT</title>
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    <description>The High Court upheld the Tribunal&#039;s decisions in both appeals, dismissing them as they did not raise substantial questions of law. The Tribunal ruled in favor of the respondent regarding the reversal of Cenvat credit on destroyed goods, interpretation of the Modvat/Cenvat scheme, compensation received from insurance companies, remission of duty on destroyed goods, and jurisdictional facts regarding insurance compensation. The Tribunal&#039;s decisions were upheld based on factual findings and legal reasoning, with no legal infirmities found warranting interference.</description>
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      <link>https://www.taxtmi.com/caselaws?id=202775</link>
      <description>The High Court upheld the Tribunal&#039;s decisions in both appeals, dismissing them as they did not raise substantial questions of law. The Tribunal ruled in favor of the respondent regarding the reversal of Cenvat credit on destroyed goods, interpretation of the Modvat/Cenvat scheme, compensation received from insurance companies, remission of duty on destroyed goods, and jurisdictional facts regarding insurance compensation. The Tribunal&#039;s decisions were upheld based on factual findings and legal reasoning, with no legal infirmities found warranting interference.</description>
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