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    <title>2018 (12) TMI 153 - CESTAT ALLAHABAD</title>
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    <description>The Tribunal set aside the Order-in-Appeal, allowing both appeals and nullifying demands and penalties imposed on the appellants for alleged ineligibility for Cenvat Credit on inputs. The Tribunal emphasized the importance of proper assessment based on evidence in tax matters and criticized the Original Authority for not considering evidence of manufacturing processes and inputs verification. The decision underscores the significance of factual evidence in tax disputes and the need for fair adjudication by authorities.</description>
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      <description>The Tribunal set aside the Order-in-Appeal, allowing both appeals and nullifying demands and penalties imposed on the appellants for alleged ineligibility for Cenvat Credit on inputs. The Tribunal emphasized the importance of proper assessment based on evidence in tax matters and criticized the Original Authority for not considering evidence of manufacturing processes and inputs verification. The decision underscores the significance of factual evidence in tax disputes and the need for fair adjudication by authorities.</description>
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