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    <title>2011 (5) TMI 461 - CESTAT,  AHMEDABAD</title>
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    <description>Denial of MODVAT credit based on invoices allegedly issued by non-existent or bogus manufacturing units was set aside, as the Tribunal treated the dispute as covered by its earlier remand ruling in a similar case. The impugned order was therefore interfered with and the matter was remanded to the original adjudicating authority for de novo consideration on the merits of the credit claim and the genuineness of the invoices.</description>
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      <description>Denial of MODVAT credit based on invoices allegedly issued by non-existent or bogus manufacturing units was set aside, as the Tribunal treated the dispute as covered by its earlier remand ruling in a similar case. The impugned order was therefore interfered with and the matter was remanded to the original adjudicating authority for de novo consideration on the merits of the credit claim and the genuineness of the invoices.</description>
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