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    <title>2016 (4) TMI 1159 - CESTAT CHANDIGARH</title>
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    <description>The tribunal dismissed the revenue&#039;s appeal and allowed the assessee&#039;s appeal in a case concerning the denial of cenvat credit. The denial was based on the non-existence of the dealer/supplier during investigation, despite the assessee availing credit on invoices. The tribunal found similarities with a previous case where lack of evidence against the assessee led to cenvat credit allowance. It differentiated the current case from another precedent, emphasizing the presence of storage facilities for the appellant. Ultimately, the tribunal ruled in favor of the assessee, setting aside the denial of cenvat credit.</description>
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    <pubDate>Thu, 28 Apr 2016 00:00:00 +0530</pubDate>
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      <title>2016 (4) TMI 1159 - CESTAT CHANDIGARH</title>
      <link>https://www.taxtmi.com/caselaws?id=187343</link>
      <description>The tribunal dismissed the revenue&#039;s appeal and allowed the assessee&#039;s appeal in a case concerning the denial of cenvat credit. The denial was based on the non-existence of the dealer/supplier during investigation, despite the assessee availing credit on invoices. The tribunal found similarities with a previous case where lack of evidence against the assessee led to cenvat credit allowance. It differentiated the current case from another precedent, emphasizing the presence of storage facilities for the appellant. Ultimately, the tribunal ruled in favor of the assessee, setting aside the denial of cenvat credit.</description>
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      <pubDate>Thu, 28 Apr 2016 00:00:00 +0530</pubDate>
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