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    <title>2019 (5) TMI 1342 - CESTAT CHANDIGARH</title>
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    <description>The Appellate Tribunal CESTAT CHANDIGARH allowed the appeal in a case involving allegations of non-existent farmers supplying raw material, denial of cenvat credit, and duty refund demands. The Tribunal found that the proceedings against the appellant were not sustainable due to lack of concrete evidence supporting the allegations. Evidence of manufacturing activities and receipt of raw materials presented by the appellant led to the decision in their favor, resulting in setting aside the impugned order and granting the appellant the benefit of an exemption notification and duty refund.</description>
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      <description>The Appellate Tribunal CESTAT CHANDIGARH allowed the appeal in a case involving allegations of non-existent farmers supplying raw material, denial of cenvat credit, and duty refund demands. The Tribunal found that the proceedings against the appellant were not sustainable due to lack of concrete evidence supporting the allegations. Evidence of manufacturing activities and receipt of raw materials presented by the appellant led to the decision in their favor, resulting in setting aside the impugned order and granting the appellant the benefit of an exemption notification and duty refund.</description>
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