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    <title>2016 (12) TMI 1113 - CESTAT NEW DELHI</title>
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    <description>The tribunal upheld the impugned orders in a case involving the claim of Cenvat credit based on invoices without actual receipt of goods by the manufacturer-appellants. Despite arguments and submission of documents, it was established that the goods were never received as they were not imported by the original importer. The appeals lacked merit, leading to their dismissal.</description>
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      <description>The tribunal upheld the impugned orders in a case involving the claim of Cenvat credit based on invoices without actual receipt of goods by the manufacturer-appellants. Despite arguments and submission of documents, it was established that the goods were never received as they were not imported by the original importer. The appeals lacked merit, leading to their dismissal.</description>
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