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    <title>2013 (11) TMI 1226 - CESTAT NEW DELHI</title>
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    <description>The Tribunal found that the Cenvat credit claimed by the respondent based on questionable invoices linked to fraudulent activities was not valid. The credit based on bogus invoices was deemed inadmissible, emphasizing the necessity of actual receipt of goods for claiming Cenvat credit. The original order confirming the demand for Cenvat credit and penalties was reinstated in favor of the Revenue, setting aside the impugned order due to the invalidity of the claimed credit.</description>
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      <title>2013 (11) TMI 1226 - CESTAT NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=240049</link>
      <description>The Tribunal found that the Cenvat credit claimed by the respondent based on questionable invoices linked to fraudulent activities was not valid. The credit based on bogus invoices was deemed inadmissible, emphasizing the necessity of actual receipt of goods for claiming Cenvat credit. The original order confirming the demand for Cenvat credit and penalties was reinstated in favor of the Revenue, setting aside the impugned order due to the invalidity of the claimed credit.</description>
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      <pubDate>Fri, 18 Oct 2013 00:00:00 +0530</pubDate>
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