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2008 (2) TMI 99 - HIGH COURT RAJASTHANDept. allege that input “unwrought aluminium” has been mis-declared by assessee as “aluminium plates” to avail credit – if assessee purchased goods on basis of approved gate passes, in absence of any collusion between supplier & purchaser, credit can’t be denied – when suppliers have been exonerated, conceding any right, as claimed by Dept, would indirectly amount to allowing them to assail correctness of classification of concerned jurisdictional authorities, who had duly certified the goods
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