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    <title>2009 (4) TMI 750 - CESTAT, NEW DELHI</title>
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    <description>The Tribunal upheld the Commissioner (Appeals) decision to set aside penalties imposed on dealers and manufacturers for allegedly availing credit on the basis of invalid invoices. The Tribunal found no evidence to prove improper credit declaration by the manufacturer of inputs and supported the validity of credit availed by manufacturers based on documents from registered dealers. As a result, the appeals filed by the Revenue challenging the decision were rejected.</description>
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      <title>2009 (4) TMI 750 - CESTAT, NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=126611</link>
      <description>The Tribunal upheld the Commissioner (Appeals) decision to set aside penalties imposed on dealers and manufacturers for allegedly availing credit on the basis of invalid invoices. The Tribunal found no evidence to prove improper credit declaration by the manufacturer of inputs and supported the validity of credit availed by manufacturers based on documents from registered dealers. As a result, the appeals filed by the Revenue challenging the decision were rejected.</description>
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