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    <title>2019 (1) TMI 237 - CESTAT NEW DELHI</title>
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    <description>The Tribunal allowed the appeal, setting aside the denial of Cenvat Credit to the manufacturer based on supplementary invoices. It was held that the appellant did not engage in suppression or collusion, as the invoices were from government undertakings. The confusion regarding the application of Rule 9(1)(b) in pending cases and the absence of fraud led to the decision in favor of the appellant, who was entitled to claim the credit as per previous Tribunal decisions.</description>
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      <title>2019 (1) TMI 237 - CESTAT NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=373072</link>
      <description>The Tribunal allowed the appeal, setting aside the denial of Cenvat Credit to the manufacturer based on supplementary invoices. It was held that the appellant did not engage in suppression or collusion, as the invoices were from government undertakings. The confusion regarding the application of Rule 9(1)(b) in pending cases and the absence of fraud led to the decision in favor of the appellant, who was entitled to claim the credit as per previous Tribunal decisions.</description>
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