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    <title>2018 (5) TMI 719 - CESTAT CHANDIGARH</title>
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    <description>The tribunal held in favor of the appellants, ruling that denial of credit on inputs received from Chemplast Sanmar, inputs imported and received from the head office, and inputs transported in own vehicles was unjustified. The demand for alleged clandestine removal of final products was deemed unsustainable due to lack of corroborative evidence and violation of natural justice principles. The impugned order was set aside, and the appeals were allowed with consequential relief. There was a difference of opinion among tribunal members on remanding the matter, leading to referral to appoint a third member for resolution.</description>
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    <pubDate>Tue, 23 Jan 2018 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=360155</link>
      <description>The tribunal held in favor of the appellants, ruling that denial of credit on inputs received from Chemplast Sanmar, inputs imported and received from the head office, and inputs transported in own vehicles was unjustified. The demand for alleged clandestine removal of final products was deemed unsustainable due to lack of corroborative evidence and violation of natural justice principles. The impugned order was set aside, and the appeals were allowed with consequential relief. There was a difference of opinion among tribunal members on remanding the matter, leading to referral to appoint a third member for resolution.</description>
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