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    <title>2020 (2) TMI 185 - CESTAT AHMEDABAD</title>
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    <description>The appeals were allowed in a case involving alleged fraudulent availment of Cenvat Credit without receipt of duty paid inputs. The Member (Judicial) found insufficient evidence to establish that the appellant fraudulently availed Cenvat Credit without receiving the inputs. As a result, the impugned order was set aside, and all appeals were allowed, including setting aside penalties imposed on the appellants. The judgment was pronounced in open court on 03.02.2020.</description>
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      <description>The appeals were allowed in a case involving alleged fraudulent availment of Cenvat Credit without receipt of duty paid inputs. The Member (Judicial) found insufficient evidence to establish that the appellant fraudulently availed Cenvat Credit without receiving the inputs. As a result, the impugned order was set aside, and all appeals were allowed, including setting aside penalties imposed on the appellants. The judgment was pronounced in open court on 03.02.2020.</description>
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