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2008 (9) TMI 579 - HIMACHAL PRADESH HIGH COURTCenvat/ Modvat Credit - company took the benefit on the basis of gate passes issued - original consignors were non-existing and bogus companies – Held that: - credit can only be claimed in respect of the good for which excise duty has already been paid - companies were fictitious - Gate passes were therefore also fictitious - No benefit of MODVAT on the basis of such fictitious entries could have been claimed by the petitioner
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