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    <title>2017 (10) TMI 1044 - CESTAT NEW DELHI</title>
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    <description>The judge set aside the order denying cenvat credit to the appellants, emphasizing the lack of concrete evidence to support allegations of cenvat credit misuse. The discrepancies in statements, inconsistencies in signatures, and doubts surrounding witness testimonies led the judge to conclude that the denial lacked sufficient grounds. The decision highlighted the importance of concrete evidence in establishing such allegations and allowed the appeals with any consequential relief.</description>
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      <link>https://www.taxtmi.com/caselaws?id=349889</link>
      <description>The judge set aside the order denying cenvat credit to the appellants, emphasizing the lack of concrete evidence to support allegations of cenvat credit misuse. The discrepancies in statements, inconsistencies in signatures, and doubts surrounding witness testimonies led the judge to conclude that the denial lacked sufficient grounds. The decision highlighted the importance of concrete evidence in establishing such allegations and allowed the appeals with any consequential relief.</description>
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