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    <title>2016 (10) TMI 300 - CESTAT CHANDIGARH</title>
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    <description>The Tribunal set aside the denial of credit to M/s. Agarwal Metal Works Pvt. Ltd. based on invoices from M/s. R.K. Enterprises. Despite initial discrepancies, the appellant provided evidence of goods receipt and lawful payment, refuting the allegations. Relying on precedents and lack of contradictory evidence, the Tribunal found the denial unjustified. Following past decisions and High Court jurisdiction, the Tribunal allowed the appeals, absolving the appellants from penalties and overturning duty demands.</description>
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