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2015 (10) TMI 1234 - AT - Central ExciseReversal of Modvat credit - benefit of exemption Notification No. 29/2004-CE dated 09.7.2004 as well as Notification No. 30/2004-CE dated 09.7.2004 - Held that:- Supreme Court upheld the decision of Hon'ble Gujarat High Court [2008 (9) TMI 87 - HIGH COURT GUJARAT], and reported at [2009 (3) TMI 975 - SUPREME COURT], it has been held that the reversal of credit would amount to non-availment of credit under Notification No. 30/2004-CE. So, we do not find any reason to interfere the order of the Commissioner (Appeals) - Decided against Revenue.
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