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    <title>2011 (6) TMI 422 - CESTAT, DELHI</title>
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    <description>The Tribunal upheld the Commissioner&#039;s decision to grant credit to the respondents despite duty evasion by the supplying unit. The respondents received goods in good faith with proper invoices and utilized them as intended, warranting no interference with the credit granted. The judgment emphasizes the significance of authentic invoices and good faith transactions in determining eligibility for credit under excise rules.</description>
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      <description>The Tribunal upheld the Commissioner&#039;s decision to grant credit to the respondents despite duty evasion by the supplying unit. The respondents received goods in good faith with proper invoices and utilized them as intended, warranting no interference with the credit granted. The judgment emphasizes the significance of authentic invoices and good faith transactions in determining eligibility for credit under excise rules.</description>
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