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    <title>2017 (8) TMI 1158 - CESTAT CHENNAI</title>
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    <description>The Tribunal upheld the decision of the Commissioner (Appeals) allowing Cenvat credit amounting to Rs. 35,43,588/- based on supplementary invoices issued by a manufacturing unit within the same company. Despite Revenue&#039;s argument citing Rule 7(1)(b) of the Cenvat Credit Rules, 2001, the Tribunal relied on precedents from other High Courts to support the allowance of credit for stock transfers between units of the same company. The Tribunal dismissed Revenue&#039;s appeal, affirming the decision to grant Cenvat credit and disposing of the cross objection.</description>
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      <title>2017 (8) TMI 1158 - CESTAT CHENNAI</title>
      <link>https://www.taxtmi.com/caselaws?id=347100</link>
      <description>The Tribunal upheld the decision of the Commissioner (Appeals) allowing Cenvat credit amounting to Rs. 35,43,588/- based on supplementary invoices issued by a manufacturing unit within the same company. Despite Revenue&#039;s argument citing Rule 7(1)(b) of the Cenvat Credit Rules, 2001, the Tribunal relied on precedents from other High Courts to support the allowance of credit for stock transfers between units of the same company. The Tribunal dismissed Revenue&#039;s appeal, affirming the decision to grant Cenvat credit and disposing of the cross objection.</description>
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