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    <title>2018 (8) TMI 1678 - GUJARAT HIGH COURT</title>
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    <description>The High Court allowed the appeal, setting aside the Tribunal&#039;s judgments, and ruled in favor of the assessee in all three issues. The adverse orders against the assessee were overturned, confirming the eligibility of rerollers exceeding the financial threshold for deemed credit benefits under order No.TS/36/94TRU. The Court emphasized that the interpretation of Notification No.1/93 did not impact the availment of deemed credit benefits, thereby favoring the assessee in the appeal.</description>
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      <description>The High Court allowed the appeal, setting aside the Tribunal&#039;s judgments, and ruled in favor of the assessee in all three issues. The adverse orders against the assessee were overturned, confirming the eligibility of rerollers exceeding the financial threshold for deemed credit benefits under order No.TS/36/94TRU. The Court emphasized that the interpretation of Notification No.1/93 did not impact the availment of deemed credit benefits, thereby favoring the assessee in the appeal.</description>
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