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    <title>2014 (11) TMI 669 - GUJARAT HIGH COURT</title>
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    <description>Existing Supreme Court decisions remain binding until overruled, and a mere reference to a larger Bench does not suspend their operation or require every connected matter to be kept in abeyance. Applying that principle, the CESTAT was entitled to decide the appeal on the law then in force, including the ruling that inputs used as fuel are not eligible for Cenvat credit under Rule 6(1) of the Cenvat Credit Rules, 2002. The challenge accordingly disclosed no substantial question of law, and the appeal failed.</description>
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    <pubDate>Wed, 04 Dec 2013 00:00:00 +0530</pubDate>
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      <title>2014 (11) TMI 669 - GUJARAT HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=253352</link>
      <description>Existing Supreme Court decisions remain binding until overruled, and a mere reference to a larger Bench does not suspend their operation or require every connected matter to be kept in abeyance. Applying that principle, the CESTAT was entitled to decide the appeal on the law then in force, including the ruling that inputs used as fuel are not eligible for Cenvat credit under Rule 6(1) of the Cenvat Credit Rules, 2002. The challenge accordingly disclosed no substantial question of law, and the appeal failed.</description>
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      <pubDate>Wed, 04 Dec 2013 00:00:00 +0530</pubDate>
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