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    <title>2014 (3) TMI 412 - CESTAT NEW DELHI</title>
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    <description>The Tribunal held that the appellants had satisfied the requirements under Rule 7(2) of the CENVAT Credit Rules, 2004. They were found not responsible for investigating the legitimacy of transactions beyond their immediate supplier. As the appellants had received and used the materials in their manufacturing process, paid for them legitimately, and provided sufficient evidence of receipt and use, the appeals were allowed, and the impugned order was set aside, granting consequential relief to the appellants.</description>
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      <link>https://www.taxtmi.com/caselaws?id=244957</link>
      <description>The Tribunal held that the appellants had satisfied the requirements under Rule 7(2) of the CENVAT Credit Rules, 2004. They were found not responsible for investigating the legitimacy of transactions beyond their immediate supplier. As the appellants had received and used the materials in their manufacturing process, paid for them legitimately, and provided sufficient evidence of receipt and use, the appeals were allowed, and the impugned order was set aside, granting consequential relief to the appellants.</description>
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