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    <title>2019 (11) TMI 555 - CESTAT NEW DELHI</title>
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    <description>The tribunal overturned the denial of Cenvat credit and imposition of penalties on the appellant, ruling in their favor. It found flaws in the investigation by DGCEI, noting inadequate verification of goods received. Lack of examination of directors and suppliers, along with discrepancies in the investigation process, raised doubts about the denial of credit. The tribunal set aside the impugned order, concluding that proper investigation was lacking and giving the benefit of the doubt to the appellants.</description>
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      <title>2019 (11) TMI 555 - CESTAT NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=388306</link>
      <description>The tribunal overturned the denial of Cenvat credit and imposition of penalties on the appellant, ruling in their favor. It found flaws in the investigation by DGCEI, noting inadequate verification of goods received. Lack of examination of directors and suppliers, along with discrepancies in the investigation process, raised doubts about the denial of credit. The tribunal set aside the impugned order, concluding that proper investigation was lacking and giving the benefit of the doubt to the appellants.</description>
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