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    <title>2006 (10) TMI 368 - CESTAT,  NEW DELHI</title>
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    <description>The Tribunal set aside the Commissioner (Appeals)&#039; decision and allowed the appeals regarding the availment of Modvat credit without the original invoice. The appellant&#039;s actions were deemed justifiable due to the lack of response from the Department, confirming the receipt and consumption of goods. Consequently, the imposition of penalty and interest was nullified, as the Tribunal found no fault in the appellant&#039;s actions.</description>
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      <link>https://www.taxtmi.com/caselaws?id=122123</link>
      <description>The Tribunal set aside the Commissioner (Appeals)&#039; decision and allowed the appeals regarding the availment of Modvat credit without the original invoice. The appellant&#039;s actions were deemed justifiable due to the lack of response from the Department, confirming the receipt and consumption of goods. Consequently, the imposition of penalty and interest was nullified, as the Tribunal found no fault in the appellant&#039;s actions.</description>
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