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    <title>2015 (4) TMI 1036 - CESTAT NEW DELHI</title>
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    <description>The appellate tribunal upheld the decision of the Ld. Commissioner (A) in favor of the respondent, dismissing the Revenue&#039;s appeal. The tribunal found that the respondent had provided sufficient evidence of receiving the goods for which Cenvat Credit was claimed, supported by proper documentation and payment records. The tribunal also noted that the show cause notice issued was beyond the limitation period.</description>
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      <description>The appellate tribunal upheld the decision of the Ld. Commissioner (A) in favor of the respondent, dismissing the Revenue&#039;s appeal. The tribunal found that the respondent had provided sufficient evidence of receiving the goods for which Cenvat Credit was claimed, supported by proper documentation and payment records. The tribunal also noted that the show cause notice issued was beyond the limitation period.</description>
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