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    <title>2018 (6) TMI 1246 - CESTAT NEW DELHI</title>
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    <description>The appellate tribunal overturned the denial of Cenvat credit and penalties imposed on the appellant and the dealer. Emphasizing the need for evidence and addressing discrepancies, the tribunal ruled in favor of the appellant, highlighting the importance of substantiating claims and considering past practices in determining credit eligibility. The decision focused on factual and procedural aspects, ultimately providing relief to the appellant based on arguments and supporting documentation presented.</description>
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      <title>2018 (6) TMI 1246 - CESTAT NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=362419</link>
      <description>The appellate tribunal overturned the denial of Cenvat credit and penalties imposed on the appellant and the dealer. Emphasizing the need for evidence and addressing discrepancies, the tribunal ruled in favor of the appellant, highlighting the importance of substantiating claims and considering past practices in determining credit eligibility. The decision focused on factual and procedural aspects, ultimately providing relief to the appellant based on arguments and supporting documentation presented.</description>
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