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    <title>2017 (1) TMI 19 - CESTAT NEW DELHI</title>
    <link>https://www.taxtmi.com/caselaws?id=336939</link>
    <description>The Tribunal overturned the order denying cenvat credit to a manufacturer due to alleged paper transactions with a supplier. The Tribunal found the denial of credit lacked detailed analysis and emphasized the need for corroborative evidence. Discrepancies in evidence treatment and inconsistency in decision-making were noted. Ultimately, the Tribunal accepted the appellant&#039;s explanations, overturned the order, and allowed the appeals, concluding that the denial of credit was not sustainable based on the Original Authority&#039;s reasoning.</description>
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      <title>2017 (1) TMI 19 - CESTAT NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=336939</link>
      <description>The Tribunal overturned the order denying cenvat credit to a manufacturer due to alleged paper transactions with a supplier. The Tribunal found the denial of credit lacked detailed analysis and emphasized the need for corroborative evidence. Discrepancies in evidence treatment and inconsistency in decision-making were noted. Ultimately, the Tribunal accepted the appellant&#039;s explanations, overturned the order, and allowed the appeals, concluding that the denial of credit was not sustainable based on the Original Authority&#039;s reasoning.</description>
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