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    <title>2014 (9) TMI 867 - CESTAT NEW DELHI</title>
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    <description>The tribunal set aside the order confirming a demand for alleged wrongful availment of Cenvat credit on raw materials by a company manufacturing cables. The tribunal found that the company&#039;s contention of no significant discrepancy in raw material consumption records was plausible, noting the lack of provided documents hindered their defense. The matter was remanded to the Commissioner for a fresh decision, directing consideration of requested documents and company invoices. Appeals and stay applications were disposed of accordingly.</description>
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      <link>https://www.taxtmi.com/caselaws?id=251841</link>
      <description>The tribunal set aside the order confirming a demand for alleged wrongful availment of Cenvat credit on raw materials by a company manufacturing cables. The tribunal found that the company&#039;s contention of no significant discrepancy in raw material consumption records was plausible, noting the lack of provided documents hindered their defense. The matter was remanded to the Commissioner for a fresh decision, directing consideration of requested documents and company invoices. Appeals and stay applications were disposed of accordingly.</description>
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