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    <title>2004 (1) TMI 459 - CESTAT, NEW DELHI</title>
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    <description>The Tribunal upheld the Commissioner (Appeals) decision to allow Modvat credit of Rs. 30,176 to the respondents. The Department&#039;s appeal against the order-in-appeal was dismissed, as there was no evidence of wrongdoing by the respondents in purchasing goods with duty paid documents, despite the original supplier&#039;s alleged issues. The Tribunal deemed it unjust to penalize the respondents for the supplier&#039;s actions, especially since the Department had not taken any action against the supplier.</description>
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    <pubDate>Tue, 20 Jan 2004 00:00:00 +0530</pubDate>
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      <title>2004 (1) TMI 459 - CESTAT, NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=110672</link>
      <description>The Tribunal upheld the Commissioner (Appeals) decision to allow Modvat credit of Rs. 30,176 to the respondents. The Department&#039;s appeal against the order-in-appeal was dismissed, as there was no evidence of wrongdoing by the respondents in purchasing goods with duty paid documents, despite the original supplier&#039;s alleged issues. The Tribunal deemed it unjust to penalize the respondents for the supplier&#039;s actions, especially since the Department had not taken any action against the supplier.</description>
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      <pubDate>Tue, 20 Jan 2004 00:00:00 +0530</pubDate>
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