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    <title>2016 (8) TMI 659 - CESTAT NEW DELHI</title>
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    <description>The Tribunal overturned the lower Authorities&#039; decision, ruling in favor of the appellant by setting aside the impugned order and allowing the appeal. The denial of the second 50% credit on capital goods due to alleged document issues was deemed unwarranted, given the lack of previous disputes during the initial credit availing period. The Tribunal emphasized that the credit was undisputed and could be verified with other evidence, leading to the decision in favor of the appellant.</description>
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      <title>2016 (8) TMI 659 - CESTAT NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=331275</link>
      <description>The Tribunal overturned the lower Authorities&#039; decision, ruling in favor of the appellant by setting aside the impugned order and allowing the appeal. The denial of the second 50% credit on capital goods due to alleged document issues was deemed unwarranted, given the lack of previous disputes during the initial credit availing period. The Tribunal emphasized that the credit was undisputed and could be verified with other evidence, leading to the decision in favor of the appellant.</description>
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