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    <title>2014 (5) TMI 333 - CESTAT NEW DELHI</title>
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    <description>The Tribunal set aside the decision denying Cenvat credit to the appellant, ruling in favor of the appellant. The denial was based on the use of fake bill of entries by a registered dealer from whom the appellant procured raw materials. The Tribunal found that the appellant had acted in good faith, relying on valid invoices and having no knowledge of the supplier&#039;s fraudulent activities. Citing relevant case law, the Tribunal held that the denial of credit was unjustified, and the demand was time-barred due to the lapse in issuing the notice.</description>
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      <title>2014 (5) TMI 333 - CESTAT NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=247406</link>
      <description>The Tribunal set aside the decision denying Cenvat credit to the appellant, ruling in favor of the appellant. The denial was based on the use of fake bill of entries by a registered dealer from whom the appellant procured raw materials. The Tribunal found that the appellant had acted in good faith, relying on valid invoices and having no knowledge of the supplier&#039;s fraudulent activities. Citing relevant case law, the Tribunal held that the denial of credit was unjustified, and the demand was time-barred due to the lapse in issuing the notice.</description>
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      <pubDate>Tue, 22 Apr 2014 00:00:00 +0530</pubDate>
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