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    <title>2008 (8) TMI 303 - CESTAT MUMBAI</title>
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    <description>The Tribunal upheld the decision denying Cenvat credit to the respondent due to discrepancies in invoices. The Revenue&#039;s appeal was rejected as they failed to provide evidence to challenge the lower authorities&#039; findings. The Tribunal emphasized that confessional statements alone were insufficient to prove irregular credit availment, and the department did not verify the invoices adequately. Consequently, the impugned order denying Cenvat credit was upheld, and the Revenue&#039;s appeal was dismissed.</description>
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    <pubDate>Fri, 29 Aug 2008 00:00:00 +0530</pubDate>
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      <title>2008 (8) TMI 303 - CESTAT MUMBAI</title>
      <link>https://www.taxtmi.com/caselaws?id=33842</link>
      <description>The Tribunal upheld the decision denying Cenvat credit to the respondent due to discrepancies in invoices. The Revenue&#039;s appeal was rejected as they failed to provide evidence to challenge the lower authorities&#039; findings. The Tribunal emphasized that confessional statements alone were insufficient to prove irregular credit availment, and the department did not verify the invoices adequately. Consequently, the impugned order denying Cenvat credit was upheld, and the Revenue&#039;s appeal was dismissed.</description>
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      <pubDate>Fri, 29 Aug 2008 00:00:00 +0530</pubDate>
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