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    <title>2008 (8) TMI 305 - CESTAT MUMBAI</title>
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    <description>The Tribunal upheld the denial of Cenvat credits for invoices lacking evidence but allowed credits for invoices with supporting evidence. The penalty imposed on the appellant was reduced to Rs. 5000 by the Commissioner (Appeals) and ultimately set aside by the Tribunal due to the confusion surrounding Cenvat/Modvat credit during the relevant period. The Tribunal disposed of the appeal by considering the eligibility of credit and the mitigating circumstances related to the prevailing confusion in the trade.</description>
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      <title>2008 (8) TMI 305 - CESTAT MUMBAI</title>
      <link>https://www.taxtmi.com/caselaws?id=33886</link>
      <description>The Tribunal upheld the denial of Cenvat credits for invoices lacking evidence but allowed credits for invoices with supporting evidence. The penalty imposed on the appellant was reduced to Rs. 5000 by the Commissioner (Appeals) and ultimately set aside by the Tribunal due to the confusion surrounding Cenvat/Modvat credit during the relevant period. The Tribunal disposed of the appeal by considering the eligibility of credit and the mitigating circumstances related to the prevailing confusion in the trade.</description>
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