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    <title>2020 (3) TMI 454 - CESTAT ALLAHABAD</title>
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    <description>The Tribunal allowed the appeal, setting aside the denial of credit based on the receipt of cenvatable invoices without goods. The benefit of doubt was given to the appellant due to inadequacies in the investigation, leading to the conclusion that the appellant did receive goods against the invoices and utilized them for manufacturing cleared goods. Consequently, the Cenvat credit was permitted, and the show cause notice was deemed unnecessary.</description>
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      <description>The Tribunal allowed the appeal, setting aside the denial of credit based on the receipt of cenvatable invoices without goods. The benefit of doubt was given to the appellant due to inadequacies in the investigation, leading to the conclusion that the appellant did receive goods against the invoices and utilized them for manufacturing cleared goods. Consequently, the Cenvat credit was permitted, and the show cause notice was deemed unnecessary.</description>
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