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    <title>2019 (4) TMI 434 - CESTAT CHANDIGARH</title>
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    <description>The Tribunal set aside the denial of credit on inputs received from Chemplast Sanmar, imported inputs, and inputs transported in own vehicles. The demand of duty on alleged clandestine removal of final products was also dismissed due to lack of evidence. The majority decision allowed the appeals with consequential relief, while a dissenting opinion suggested remanding the matter for fresh adjudication. The impugned order was ultimately set aside, and the appeals were allowed.</description>
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      <link>https://www.taxtmi.com/caselaws?id=377990</link>
      <description>The Tribunal set aside the denial of credit on inputs received from Chemplast Sanmar, imported inputs, and inputs transported in own vehicles. The demand of duty on alleged clandestine removal of final products was also dismissed due to lack of evidence. The majority decision allowed the appeals with consequential relief, while a dissenting opinion suggested remanding the matter for fresh adjudication. The impugned order was ultimately set aside, and the appeals were allowed.</description>
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