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    <title>2011 (1) TMI 638 - CESTAT, AHEMDABAD</title>
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    <description>Denial of Modvat/Cenvat credit based on alleged fake and fictitious invoices could not be finally sustained in the present form, because the dispute was treated as covered by an earlier Tribunal ruling on similar facts. That earlier ruling had already considered the appellants&#039; submissions and required fresh adjudication by the original authority after taking into account the CBE&amp;C instructions and the Tribunal&#039;s observations. Consistently, the impugned order was set aside and the matter was remanded to the original adjudicating authority for a fresh decision.</description>
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      <description>Denial of Modvat/Cenvat credit based on alleged fake and fictitious invoices could not be finally sustained in the present form, because the dispute was treated as covered by an earlier Tribunal ruling on similar facts. That earlier ruling had already considered the appellants&#039; submissions and required fresh adjudication by the original authority after taking into account the CBE&amp;C instructions and the Tribunal&#039;s observations. Consistently, the impugned order was set aside and the matter was remanded to the original adjudicating authority for a fresh decision.</description>
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