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    <title>2009 (5) TMI 393 - CESTAT, NEW DELHI</title>
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    <description>Cenvat credit on Goods Transport Agency service was held admissible for the period before 16-6-2005 where the manufacturer had availed credit on the strength of TR-6 challans. The Tribunal relied on its earlier binding decisions and rejected the objection that TR-6 challans became valid documents only under a later notification. On that basis, disallowance of credit merely because it was taken on TR-6 challans for the relevant period was not justified, and the assessee succeeded.</description>
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      <link>https://www.taxtmi.com/caselaws?id=75927</link>
      <description>Cenvat credit on Goods Transport Agency service was held admissible for the period before 16-6-2005 where the manufacturer had availed credit on the strength of TR-6 challans. The Tribunal relied on its earlier binding decisions and rejected the objection that TR-6 challans became valid documents only under a later notification. On that basis, disallowance of credit merely because it was taken on TR-6 challans for the relevant period was not justified, and the assessee succeeded.</description>
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      <pubDate>Wed, 20 May 2009 00:00:00 +0530</pubDate>
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