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    <title>2011 (2) TMI 986 - CESTAT, AHEMDABAD</title>
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    <description>Denial of Modvat credit based on alleged fake and fictitious invoices was not finally sustained because the Tribunal followed an earlier decision on identical facts and similarly placed assessees. As the earlier matter had already been remanded for denovo adjudication in light of those observations, the impugned order was set aside and the dispute was sent back to the original adjudicating authority for fresh decision. The substantive duty demand was left open for reconsideration.</description>
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      <description>Denial of Modvat credit based on alleged fake and fictitious invoices was not finally sustained because the Tribunal followed an earlier decision on identical facts and similarly placed assessees. As the earlier matter had already been remanded for denovo adjudication in light of those observations, the impugned order was set aside and the dispute was sent back to the original adjudicating authority for fresh decision. The substantive duty demand was left open for reconsideration.</description>
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