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2011 (3) TMI 649 - GUJARAT HIGH COURTDemand - Notification No. 6/2002-C.E., dated 1-3-2002 - Reversal of cenvat credit after utilizing the same for clearance of ceramic tiles - Ignorance of law - Held that: the order in original of Commissioner and that of CESTAT where it has not sustained order of Commissioner, for the reasons to be followed here-in-after, this Court is of the opinion that with no question of law having arisen in this case coupled with the fact that there being no perversity at all in the order passed by the CESTAT, this appeal does not require to be allowed High Court in case of the Commissioner of Central Excise v. Ashima Dyecot Ltd. reported in (2008 -TMI - 31832 - HIGH COURT GUJARAT), wherein it is held that reversal of credit even if it is subsequent to clearance or even after credit taken, would amount to non-availment of credit - Appeal is dismissed
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