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    <title>2020 (1) TMI 760 - CESTAT NEW DELHI</title>
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    <description>The Tribunal overturned the denial of Cenvat credit to the appellants based on the alleged non-existence of manufacturers. Despite initial concerns, the Tribunal found that the appellants had fulfilled all necessary criteria for availing the credit, including proper documentation and physical receipt of goods. Emphasizing the legitimacy of the transactions and the lack of substantial evidence to support the denial, the Tribunal ruled in favor of the appellants, setting aside the impugned order and allowing the appeals with consequential relief. The decision underscored the importance of substantiated evidence and compliance with legal requirements in determining eligibility for Cenvat credit.</description>
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    <pubDate>Fri, 17 Jan 2020 00:00:00 +0530</pubDate>
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      <title>2020 (1) TMI 760 - CESTAT NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=391147</link>
      <description>The Tribunal overturned the denial of Cenvat credit to the appellants based on the alleged non-existence of manufacturers. Despite initial concerns, the Tribunal found that the appellants had fulfilled all necessary criteria for availing the credit, including proper documentation and physical receipt of goods. Emphasizing the legitimacy of the transactions and the lack of substantial evidence to support the denial, the Tribunal ruled in favor of the appellants, setting aside the impugned order and allowing the appeals with consequential relief. The decision underscored the importance of substantiated evidence and compliance with legal requirements in determining eligibility for Cenvat credit.</description>
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      <pubDate>Fri, 17 Jan 2020 00:00:00 +0530</pubDate>
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