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    <title>2018 (9) TMI 906 - CESTAT NEW DELHI</title>
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    <description>The Tribunal allowed the appeal, granting the appellant relief to avail Cenvat Credit on disputed supplementary invoices from Coal Companies. The Tribunal distinguished between &#039;suppression&#039; and &#039;confusion,&#039; emphasizing the absence of fraud or suppression by the appellant. Despite a pending challenge before the Apex Court regarding the issue with SECL, the Tribunal concluded that the appellant&#039;s actions did not constitute suppression under Rule 9 (1) (b) of Cenvat Credit Rules, ultimately ruling in favor of the appellant.</description>
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      <title>2018 (9) TMI 906 - CESTAT NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=367170</link>
      <description>The Tribunal allowed the appeal, granting the appellant relief to avail Cenvat Credit on disputed supplementary invoices from Coal Companies. The Tribunal distinguished between &#039;suppression&#039; and &#039;confusion,&#039; emphasizing the absence of fraud or suppression by the appellant. Despite a pending challenge before the Apex Court regarding the issue with SECL, the Tribunal concluded that the appellant&#039;s actions did not constitute suppression under Rule 9 (1) (b) of Cenvat Credit Rules, ultimately ruling in favor of the appellant.</description>
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