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    <title>CENVAT Credit Dispute: Revised Returns Supersede Original, Original Returns Deemed Invalid and Void.</title>
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      <description>CENVAT credit - input services - intermediary services - Demand has been raised on the basis of original returns. In fact, the appellant has filed revised returns, in that circumstances, the original return filed by the assessee are null &amp; void, the same cannot be considered any legal documents.</description>
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