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    <title>2015 (8) TMI 1383 - CESTAT NEW DELHI</title>
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    <description>The Tribunal set aside the denial of Cenvat credit to the appellant, a manufacturer of Ingots, due to suspected fraudulent transactions by a dealer. The lack of thorough investigation at the premises of the original manufacturers supplying goods raised doubts about the validity of the denial. As no discrepancies were found at the appellant&#039;s factory, and with insufficient evidence linking the appellant to fraudulent activities, the Tribunal ruled in favor of the appellant, emphasizing the importance of concrete evidence and comprehensive investigations before denying Cenvat credit.</description>
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      <link>https://www.taxtmi.com/caselaws?id=191589</link>
      <description>The Tribunal set aside the denial of Cenvat credit to the appellant, a manufacturer of Ingots, due to suspected fraudulent transactions by a dealer. The lack of thorough investigation at the premises of the original manufacturers supplying goods raised doubts about the validity of the denial. As no discrepancies were found at the appellant&#039;s factory, and with insufficient evidence linking the appellant to fraudulent activities, the Tribunal ruled in favor of the appellant, emphasizing the importance of concrete evidence and comprehensive investigations before denying Cenvat credit.</description>
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