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    <title>2018 (9) TMI 1132 - CESTAT NEW DELHI</title>
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    <description>The Tribunal allowed the appeal, granting the appellant Cenvat Credit for the inputs used in manufacturing capital goods. The Chartered Engineer&#039;s certification supported the claim, outweighing Revenue&#039;s objections regarding discrepancies. The decision emphasized the necessity of providing evidence to substantiate claims, ultimately ruling in favor of the appellant due to the lack of contradictory evidence from the Revenue.</description>
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      <description>The Tribunal allowed the appeal, granting the appellant Cenvat Credit for the inputs used in manufacturing capital goods. The Chartered Engineer&#039;s certification supported the claim, outweighing Revenue&#039;s objections regarding discrepancies. The decision emphasized the necessity of providing evidence to substantiate claims, ultimately ruling in favor of the appellant due to the lack of contradictory evidence from the Revenue.</description>
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