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    <title>2018 (8) TMI 236 - CESTAT NEW DELHI</title>
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    <description>The appeal was allowed, granting the appellant entitlement to take Cenvat Credit on disputed supplementary invoices from subsidiary companies of Coal India Ltd. The Member (Judicial) noted that the confusion stemmed from similar issues pending before the Apex Court and that failure to ascertain the exclusion clause did not imply suppression or collusion. Given the absence of evidence indicating fraud or suppression and considering a precedent involving South Eastern Coalfields Ltd., the appellant was permitted to avail the Cenvat Credit, leading to the setting aside of the original order and granting consequential relief.</description>
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      <title>2018 (8) TMI 236 - CESTAT NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=364764</link>
      <description>The appeal was allowed, granting the appellant entitlement to take Cenvat Credit on disputed supplementary invoices from subsidiary companies of Coal India Ltd. The Member (Judicial) noted that the confusion stemmed from similar issues pending before the Apex Court and that failure to ascertain the exclusion clause did not imply suppression or collusion. Given the absence of evidence indicating fraud or suppression and considering a precedent involving South Eastern Coalfields Ltd., the appellant was permitted to avail the Cenvat Credit, leading to the setting aside of the original order and granting consequential relief.</description>
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