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    <title>2016 (5) TMI 10 - GUJARAT HIGH COURT</title>
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    <description>The High Court reversed the Tribunal&#039;s decision, emphasizing compliance with amended procedures for Cenvat credit eligibility under Rule 52A. The Court highlighted the necessity of using prescribed documents and endorsed invoices were deemed invalid for credit purposes. The Tribunal&#039;s failure to consider statutory changes led to the Court allowing the Tax Appeal in favor of the Revenue, resolving the issue in line with updated provisions governing Modvat and Cenvat credit availing processes.</description>
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      <link>https://www.taxtmi.com/caselaws?id=327029</link>
      <description>The High Court reversed the Tribunal&#039;s decision, emphasizing compliance with amended procedures for Cenvat credit eligibility under Rule 52A. The Court highlighted the necessity of using prescribed documents and endorsed invoices were deemed invalid for credit purposes. The Tribunal&#039;s failure to consider statutory changes led to the Court allowing the Tax Appeal in favor of the Revenue, resolving the issue in line with updated provisions governing Modvat and Cenvat credit availing processes.</description>
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