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2008 (9) TMI 623 - GUJARAT HIGH COURTCenvat credit – goods dispatched and re-entry on record – Held that:- Appellant has availed of CENVAT Credit to which, the appellant was not entitled - though the original explanation of the appellant was that defective goods have been returned by M/s. Telco Limited for rectification, subsequently, it was found that, in fact, M/s. Telco Limited had never rejected and returned the said goods. That whenever M/s. Telco Limited rejected and returned the goods, it had always issued debit notes for rejection of such goods - order of denial of CENVAT Credit along with levy of interest and equivalent penalty is justified
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