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    <title>2015 (2) TMI 1012 - CESTAT MUMBAI</title>
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    <description>The Tribunal dismissed the Revenue&#039;s appeal and upheld the Commissioner (Appeals) decision, allowing a reduction of &amp;amp;8377;5,48,401 on account of Cenvat Credit for the Respondent&#039;s manufacturing inputs. The Tribunal emphasized the lack of concrete evidence from the Revenue to refute the availability of Cenvat credit, citing weak investigation as a crucial factor. Despite the Respondent&#039;s absence during proceedings, the Tribunal found no fault in the Commissioner&#039;s decision and affirmed the reduction granted.</description>
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      <description>The Tribunal dismissed the Revenue&#039;s appeal and upheld the Commissioner (Appeals) decision, allowing a reduction of &amp;amp;8377;5,48,401 on account of Cenvat Credit for the Respondent&#039;s manufacturing inputs. The Tribunal emphasized the lack of concrete evidence from the Revenue to refute the availability of Cenvat credit, citing weak investigation as a crucial factor. Despite the Respondent&#039;s absence during proceedings, the Tribunal found no fault in the Commissioner&#039;s decision and affirmed the reduction granted.</description>
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