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    <title>2005 (10) TMI 109 - HIGH COURT OF GUJARAT AT AHMEDABAD</title>
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    <description>Modvat credit was treated as admissible where the recipient unit took credit on the basis of duty-paid supplier documents, and the record showed no receipt of goods without such documents or credit beyond the duty reflected in them. The Tribunal&#039;s view was accepted that the recipient&#039;s credit could not be disturbed without first upsetting the supplier&#039;s assessment, especially when the supplier had paid duty in excess of the prescribed rate. No infirmity was found in the Tribunal&#039;s approach, and no substantial question of law arose.</description>
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      <description>Modvat credit was treated as admissible where the recipient unit took credit on the basis of duty-paid supplier documents, and the record showed no receipt of goods without such documents or credit beyond the duty reflected in them. The Tribunal&#039;s view was accepted that the recipient&#039;s credit could not be disturbed without first upsetting the supplier&#039;s assessment, especially when the supplier had paid duty in excess of the prescribed rate. No infirmity was found in the Tribunal&#039;s approach, and no substantial question of law arose.</description>
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