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    <title>2019 (4) TMI 163 - CESTAT CHANDIGARH</title>
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    <description>The Appellate Tribunal ruled in favor of the assessee in an appeal against the confirmation of demand and denial of Cenvat credit. The Tribunal emphasized the importance of evidence, including certificates from government departments confirming the receipt of goods, in determining the validity of the demand. Despite concerns about the violation of principles of natural justice and reliance on statements of suppliers/transporters, the Tribunal focused on the presented evidence and justifications for dropping the demand. The decision highlighted the significance of supporting documentation and certificates in establishing the legitimacy of transactions, ultimately leading to a favorable outcome for the assessee.</description>
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      <description>The Appellate Tribunal ruled in favor of the assessee in an appeal against the confirmation of demand and denial of Cenvat credit. The Tribunal emphasized the importance of evidence, including certificates from government departments confirming the receipt of goods, in determining the validity of the demand. Despite concerns about the violation of principles of natural justice and reliance on statements of suppliers/transporters, the Tribunal focused on the presented evidence and justifications for dropping the demand. The decision highlighted the significance of supporting documentation and certificates in establishing the legitimacy of transactions, ultimately leading to a favorable outcome for the assessee.</description>
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