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    <title>2017 (3) TMI 1504 - CESTAT CHANDIGARH</title>
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    <description>The Tribunal dismissed the Revenue&#039;s appeal, upholding the impugned order that allowed cenvat credit to the respondent. The decision emphasized the importance of corroborative evidence in cases of cenvat credit denial based on the alleged non-existence of the supplier. The lack of thorough investigations into goods receipt by the appellant and reliance on precedent cases where insufficient evidence led to credit allowance were pivotal in the Tribunal&#039;s ruling.</description>
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      <description>The Tribunal dismissed the Revenue&#039;s appeal, upholding the impugned order that allowed cenvat credit to the respondent. The decision emphasized the importance of corroborative evidence in cases of cenvat credit denial based on the alleged non-existence of the supplier. The lack of thorough investigations into goods receipt by the appellant and reliance on precedent cases where insufficient evidence led to credit allowance were pivotal in the Tribunal&#039;s ruling.</description>
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