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    <title>2015 (11) TMI 770 - CESTAT BANGALORE</title>
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    <description>The Appellate Tribunal CESTAT BANGALORE addressed the denial of CENVAT credit on capital goods and inputs. The denial was based on procedural errors, including the lack of original invoices and verification of stock availability. The Tribunal emphasized the importance of considering all evidence presented, including subsequently produced original invoices. The matter was remanded for proper verification, highlighting the necessity of thorough examination in such cases. Ultimately, the appeal was allowed, underscoring the significance of comprehensive assessment in tax credit disputes.</description>
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      <description>The Appellate Tribunal CESTAT BANGALORE addressed the denial of CENVAT credit on capital goods and inputs. The denial was based on procedural errors, including the lack of original invoices and verification of stock availability. The Tribunal emphasized the importance of considering all evidence presented, including subsequently produced original invoices. The matter was remanded for proper verification, highlighting the necessity of thorough examination in such cases. Ultimately, the appeal was allowed, underscoring the significance of comprehensive assessment in tax credit disputes.</description>
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