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    <title>2017 (10) TMI 1296 - CESTAT AHMEDABAD</title>
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    <description>The Appellate Tribunal CESTAT AHMEDABAD held that the Appellant is not obligated to reverse the credit on inputs used in producing semi-finished goods destroyed in a fire. The decision relied on Rule 21 of CER, 2002 and a Gujarat High Court precedent. The impugned order was overturned, and the Appeal was granted with consequential relief.</description>
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      <description>The Appellate Tribunal CESTAT AHMEDABAD held that the Appellant is not obligated to reverse the credit on inputs used in producing semi-finished goods destroyed in a fire. The decision relied on Rule 21 of CER, 2002 and a Gujarat High Court precedent. The impugned order was overturned, and the Appeal was granted with consequential relief.</description>
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