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    <title>2013 (3) TMI 524 - CHHATTISGARH HIGH COURT</title>
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    <description>The High Court remanded the case to the Tribunal for fresh consideration after overruling the decision in Faridabad Tools Pvt. Ltd. v. Commissioner of Central Excise. The Court emphasized the importance of applying the correct legal precedent, directing the Tribunal to decide the appeal afresh within six months based on the authoritative position established in Commissioner of Central Excise, Ahmedabad v. Ramesh Food Products regarding the entitlement of manufacturers to exemptions under the Central Excise Act and the Modvat scheme.</description>
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