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    <title>2016 (11) TMI 1338 - CESTAT CHANDIGARH</title>
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    <description>The tribunal set aside the order denying cenvat credit to the appellant due to the non-existence of the dealer who supplied goods. Lack of conclusive evidence against the appellant and reliance on previous tribunal decisions led to the allowance of the appeal, emphasizing the importance of corroborative evidence before denying credit. The decision highlighted the need for thorough investigations and verification of goods&#039; delivery, ultimately ruling in favor of the appellant and granting any consequential relief.</description>
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      <description>The tribunal set aside the order denying cenvat credit to the appellant due to the non-existence of the dealer who supplied goods. Lack of conclusive evidence against the appellant and reliance on previous tribunal decisions led to the allowance of the appeal, emphasizing the importance of corroborative evidence before denying credit. The decision highlighted the need for thorough investigations and verification of goods&#039; delivery, ultimately ruling in favor of the appellant and granting any consequential relief.</description>
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