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    <title>2015 (3) TMI 1138 - CESTAT NEW DELHI</title>
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    <description>The tribunal upheld the denial of Cenvat credit to the appellant, a copper products manufacturer, due to discrepancies in invoices indicating receipt of copper wire scrap instead of specified goods. The appellant&#039;s argument as bona fide purchasers was rejected, as invoices did not match goods received, raising doubts on duty payment. The tribunal dismissed the appeal, citing questionable invoices from the first-stage dealer, deeming the appellant ineligible for Cenvat credit.</description>
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      <title>2015 (3) TMI 1138 - CESTAT NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=178896</link>
      <description>The tribunal upheld the denial of Cenvat credit to the appellant, a copper products manufacturer, due to discrepancies in invoices indicating receipt of copper wire scrap instead of specified goods. The appellant&#039;s argument as bona fide purchasers was rejected, as invoices did not match goods received, raising doubts on duty payment. The tribunal dismissed the appeal, citing questionable invoices from the first-stage dealer, deeming the appellant ineligible for Cenvat credit.</description>
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