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    <title>2011 (5) TMI 418 - CESTAT,  AHMEDABAD</title>
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    <description>Irregular Modvat credit claimed on the basis of fake and fictitious invoices issued by non-existent manufacturing units was directed to be examined afresh, as the Tribunal treated the matter as covered by an earlier decision in similar cases. The impugned order was set aside and the dispute was remanded to the original adjudicating authority for de novo adjudication in light of the earlier observations. The stay petition was allowed, and the merits were left open for reconsideration at the fresh adjudication stage.</description>
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      <description>Irregular Modvat credit claimed on the basis of fake and fictitious invoices issued by non-existent manufacturing units was directed to be examined afresh, as the Tribunal treated the matter as covered by an earlier decision in similar cases. The impugned order was set aside and the dispute was remanded to the original adjudicating authority for de novo adjudication in light of the earlier observations. The stay petition was allowed, and the merits were left open for reconsideration at the fresh adjudication stage.</description>
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