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    <title>2018 (11) TMI 298 - CESTAT NEW DELHI</title>
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    <description>The tribunal dismissed the appeal, upholding the adjudicating authority&#039;s order. The appellant was found to have availed and utilized Cenvat credit without proper documentation and receipt of goods, violating the Cenvat Credit Rules. The allegations of coercion and improper stock-taking were not substantiated with evidence. The tribunal stressed the necessity of following procedural requirements for availing Cenvat credit and confirmed the imposition of interest and penalties as per the adjudication process.</description>
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      <description>The tribunal dismissed the appeal, upholding the adjudicating authority&#039;s order. The appellant was found to have availed and utilized Cenvat credit without proper documentation and receipt of goods, violating the Cenvat Credit Rules. The allegations of coercion and improper stock-taking were not substantiated with evidence. The tribunal stressed the necessity of following procedural requirements for availing Cenvat credit and confirmed the imposition of interest and penalties as per the adjudication process.</description>
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