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    <title>2019 (7) TMI 897 - CESTAT NEW DELHI</title>
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    <description>The Tribunal set aside the demand against the appellant for Cenvat Credit availment, overturning penalties and emphasizing the lack of evidence supporting allegations of obtaining invoices without actual receipt of inputs. The Tribunal ruled in favor of the appellant, citing compliance with procurement procedures and lack of substantiated claims, ultimately allowing the appeals and exonerating the Director of the Appellant Company.</description>
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      <description>The Tribunal set aside the demand against the appellant for Cenvat Credit availment, overturning penalties and emphasizing the lack of evidence supporting allegations of obtaining invoices without actual receipt of inputs. The Tribunal ruled in favor of the appellant, citing compliance with procurement procedures and lack of substantiated claims, ultimately allowing the appeals and exonerating the Director of the Appellant Company.</description>
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