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    <title>2017 (11) TMI 996 - CESTAT AHMEDABAD</title>
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    <description>The Appeals were dismissed, and the demand for recovery of CENVAT credit was confirmed with interest and penalty. The Appellant&#039;s failure to provide concrete evidence of dealer existence and genuine credit availing led to the rejection of their arguments. Despite claiming dealer existence from the start, the Appellant could not substantiate it with reliable evidence. The Tribunal upheld the lower authorities&#039; decisions, emphasizing the necessity of credible evidence in tax-related matters to avoid adverse legal consequences.</description>
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      <link>https://www.taxtmi.com/caselaws?id=351117</link>
      <description>The Appeals were dismissed, and the demand for recovery of CENVAT credit was confirmed with interest and penalty. The Appellant&#039;s failure to provide concrete evidence of dealer existence and genuine credit availing led to the rejection of their arguments. Despite claiming dealer existence from the start, the Appellant could not substantiate it with reliable evidence. The Tribunal upheld the lower authorities&#039; decisions, emphasizing the necessity of credible evidence in tax-related matters to avoid adverse legal consequences.</description>
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