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    <title>2019 (1) TMI 171 - CESTAT NEW DELHI</title>
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    <description>The Tribunal allowed the appeal challenging the denial of Cenvat Credit to the appellant based on supplementary invoices issued by the manufacturer. The decision emphasized the absence of evidence of fraud or suppression, the recurring nature of the issue, and the specific circumstances surrounding the issuance of supplementary invoices by government undertakings. The parties were granted liberty to revisit the matter after a final verdict from the Honorable Supreme Court if necessary, highlighting the importance of interpreting Cenvat Credit Rules and considering precedents in such cases.</description>
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      <link>https://www.taxtmi.com/caselaws?id=373006</link>
      <description>The Tribunal allowed the appeal challenging the denial of Cenvat Credit to the appellant based on supplementary invoices issued by the manufacturer. The decision emphasized the absence of evidence of fraud or suppression, the recurring nature of the issue, and the specific circumstances surrounding the issuance of supplementary invoices by government undertakings. The parties were granted liberty to revisit the matter after a final verdict from the Honorable Supreme Court if necessary, highlighting the importance of interpreting Cenvat Credit Rules and considering precedents in such cases.</description>
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