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    <title>2018 (7) TMI 610 - CESTAT CHENNAI</title>
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    <description>The tribunal upheld the demand for recovery of wrongfully availed credit on capital goods by the appellants, emphasizing the lack of evidence for the actual return of goods to the factory. The appellant&#039;s failure to provide sufficient documentation led to the dismissal of the appeal, underscoring the significance of proper record-keeping and compliance with excise regulations to avoid penalties and demands for recovery.</description>
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      <description>The tribunal upheld the demand for recovery of wrongfully availed credit on capital goods by the appellants, emphasizing the lack of evidence for the actual return of goods to the factory. The appellant&#039;s failure to provide sufficient documentation led to the dismissal of the appeal, underscoring the significance of proper record-keeping and compliance with excise regulations to avoid penalties and demands for recovery.</description>
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