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    <title>2013 (11) TMI 1532 - GUJARAT HIGH COURT</title>
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    <description>The court dismissed both petitions, upholding the decisions of the adjudicating authority, Commissioner (Appeals), and the revisional authority in rejecting the part rebate claim. The court emphasized the importance of verifying the authenticity of suppliers and transactions when claiming CENVAT credit. The petitioners failed to produce evidence to counter findings that invoices were fake and non-existent, leading to the denial of the rebate claim.</description>
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    <pubDate>Wed, 20 Nov 2013 00:00:00 +0530</pubDate>
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      <title>2013 (11) TMI 1532 - GUJARAT HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=170676</link>
      <description>The court dismissed both petitions, upholding the decisions of the adjudicating authority, Commissioner (Appeals), and the revisional authority in rejecting the part rebate claim. The court emphasized the importance of verifying the authenticity of suppliers and transactions when claiming CENVAT credit. The petitioners failed to produce evidence to counter findings that invoices were fake and non-existent, leading to the denial of the rebate claim.</description>
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