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    <title>2010 (9) TMI 951 - CESTAT CHENNAI</title>
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    <description>The Tribunal upheld the extension of credit to the assessees and reduced the penalty imposed, based on the documents containing the requisite particulars as per Rule 9(2) of the Cenvat Credit Rules, 2004. The decision was supported by previous Tribunal rulings and the absence of any grounds for remand, as all necessary details were found in the documents. The appeal by the Revenue was rejected, and the impugned order was upheld.</description>
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      <description>The Tribunal upheld the extension of credit to the assessees and reduced the penalty imposed, based on the documents containing the requisite particulars as per Rule 9(2) of the Cenvat Credit Rules, 2004. The decision was supported by previous Tribunal rulings and the absence of any grounds for remand, as all necessary details were found in the documents. The appeal by the Revenue was rejected, and the impugned order was upheld.</description>
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