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    <title>2006 (2) TMI 671 - CESTAT NEW DELHI</title>
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    <description>The Tribunal allowed the appeal against the denial of credit for duty paid goods due to the loss of original and duplicate invoices during transit. Despite the loss of both copies of the invoice, the appellant received the goods and was found not liable for duty based on precedents allowing credit in such situations. The Tribunal emphasized that the extra copy of the invoice, matching the goods received by the appellant, justified granting credit, setting aside the denial by the adjudicating authority.</description>
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      <title>2006 (2) TMI 671 - CESTAT NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=188721</link>
      <description>The Tribunal allowed the appeal against the denial of credit for duty paid goods due to the loss of original and duplicate invoices during transit. Despite the loss of both copies of the invoice, the appellant received the goods and was found not liable for duty based on precedents allowing credit in such situations. The Tribunal emphasized that the extra copy of the invoice, matching the goods received by the appellant, justified granting credit, setting aside the denial by the adjudicating authority.</description>
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