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    <title>2012 (10) TMI 1 - CESTAT, NEW DELHI</title>
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    <description>The appeal was dismissed due to the appellant&#039;s failure to provide documentary evidence supporting the claim for Cenvat credit on inputs damaged by fire. Despite opportunities to submit evidence during the adjudication process, the appellant did not present necessary documentation. The attempt to introduce fresh evidence at the second appellate stage was deemed inappropriate, as the settlement by the Insurance company confirming the damage was communicated earlier. The delay in providing evidence and introducing new evidence at a later stage led to the dismissal of the appeal.</description>
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      <description>The appeal was dismissed due to the appellant&#039;s failure to provide documentary evidence supporting the claim for Cenvat credit on inputs damaged by fire. Despite opportunities to submit evidence during the adjudication process, the appellant did not present necessary documentation. The attempt to introduce fresh evidence at the second appellate stage was deemed inappropriate, as the settlement by the Insurance company confirming the damage was communicated earlier. The delay in providing evidence and introducing new evidence at a later stage led to the dismissal of the appeal.</description>
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