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    <title>2017 (2) TMI 314 - CESTAT MUMBAI</title>
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    <description>The Tribunal allowed the appeal, granting the appellant Cenvat credit on the supplementary invoice. The denial of credit was based on the supplier&#039;s duty short payment due to suppression of facts. However, as the supplier promptly rectified the duty discrepancy, the appellant was entitled to the credit. The Tribunal emphasized the transaction was on a job work basis, not involving sale-purchase, supporting the appellant&#039;s claim for Cenvat credit.</description>
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      <description>The Tribunal allowed the appeal, granting the appellant Cenvat credit on the supplementary invoice. The denial of credit was based on the supplier&#039;s duty short payment due to suppression of facts. However, as the supplier promptly rectified the duty discrepancy, the appellant was entitled to the credit. The Tribunal emphasized the transaction was on a job work basis, not involving sale-purchase, supporting the appellant&#039;s claim for Cenvat credit.</description>
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