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    <title>2015 (12) TMI 1308 - CESTAT AHMEDABAD</title>
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    <description>The Tribunal upheld the Commissioner (Appeals) decision and rejected the Revenue&#039;s appeal. It found no basis for recovery under Rule 14 of the Cenvat Credit Rules 2004 as the verification report confirmed the correctness of the credit taken by the respondent in their ER1 return. The Tribunal concluded that there were no procedural lapses and dismissed the appeal.</description>
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      <description>The Tribunal upheld the Commissioner (Appeals) decision and rejected the Revenue&#039;s appeal. It found no basis for recovery under Rule 14 of the Cenvat Credit Rules 2004 as the verification report confirmed the correctness of the credit taken by the respondent in their ER1 return. The Tribunal concluded that there were no procedural lapses and dismissed the appeal.</description>
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