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    <title>2023 (2) TMI 137 - CESTAT CHANDIGARH</title>
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    <description>The Appellate Tribunal CESTAT Chandigarh allowed the appeal, setting aside the order of the Commissioner (Appeals) and granting relief to the appellant, a manufacturer of automobile parts. The Tribunal found that the authorities had failed to adequately consider the appellant&#039;s documentary evidence, including invoices and payment records, supporting the proper utilization of cenvat credit. Relying on legal precedents and emphasizing the importance of proper documentation, the Tribunal concluded that the appellant was eligible for cenvat credit, highlighting the significance of adherence to legal principles in such cases.</description>
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      <title>2023 (2) TMI 137 - CESTAT CHANDIGARH</title>
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      <description>The Appellate Tribunal CESTAT Chandigarh allowed the appeal, setting aside the order of the Commissioner (Appeals) and granting relief to the appellant, a manufacturer of automobile parts. The Tribunal found that the authorities had failed to adequately consider the appellant&#039;s documentary evidence, including invoices and payment records, supporting the proper utilization of cenvat credit. Relying on legal precedents and emphasizing the importance of proper documentation, the Tribunal concluded that the appellant was eligible for cenvat credit, highlighting the significance of adherence to legal principles in such cases.</description>
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