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    <title>2017 (10) TMI 648 - CESTAT MUMBAI</title>
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    <description>The appeal was allowed by the Presiding Member, granting the appellants an opportunity to provide proof of receipt and use of inputs to substantiate their claim for cenvat credit on certain items. The denial of credit was based on lack of evidence of actual receipt of goods, with discrepancies in claimed credit amounts. The appellants were directed to demonstrate receipt, usage in manufacturing, and payment of duty to qualify for the credit. The case highlighted the necessity of supporting claims with evidence to validate credit entitlement.</description>
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      <description>The appeal was allowed by the Presiding Member, granting the appellants an opportunity to provide proof of receipt and use of inputs to substantiate their claim for cenvat credit on certain items. The denial of credit was based on lack of evidence of actual receipt of goods, with discrepancies in claimed credit amounts. The appellants were directed to demonstrate receipt, usage in manufacturing, and payment of duty to qualify for the credit. The case highlighted the necessity of supporting claims with evidence to validate credit entitlement.</description>
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