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    <title>2013 (8) TMI 921 - CESTAT NEW DELHI</title>
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    <description>The Appellate Tribunal upheld the decision of the Commissioner (Appeals) in favor of the Respondents, emphasizing that the Appellant had fulfilled the necessary criteria for availing CENVAT Credit. The Tribunal ruled that the discrepancy in goods mentioned on the invoices did not warrant disallowance of the credit, as the Appellant had procured goods from registered dealers with proper duty-paying documents, ensuring compliance with statutory requirements. The Tribunal found no valid reasons to interfere with the Commissioner (Appeals) order, rejecting the revenue&#039;s appeal.</description>
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    <pubDate>Mon, 26 Aug 2013 00:00:00 +0530</pubDate>
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      <title>2013 (8) TMI 921 - CESTAT NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=175491</link>
      <description>The Appellate Tribunal upheld the decision of the Commissioner (Appeals) in favor of the Respondents, emphasizing that the Appellant had fulfilled the necessary criteria for availing CENVAT Credit. The Tribunal ruled that the discrepancy in goods mentioned on the invoices did not warrant disallowance of the credit, as the Appellant had procured goods from registered dealers with proper duty-paying documents, ensuring compliance with statutory requirements. The Tribunal found no valid reasons to interfere with the Commissioner (Appeals) order, rejecting the revenue&#039;s appeal.</description>
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      <pubDate>Mon, 26 Aug 2013 00:00:00 +0530</pubDate>
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