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    <title>2024 (5) TMI 617 - CESTAT KOLKATA</title>
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    <description>The Tribunal set aside the impugned order, allowing the appeal with consequential relief. It held that the appellant correctly availed CENVAT Credit, as the proceedings were based on allegations against the supplier without concrete evidence of non-receipt of goods. The denial of credit, demand for interest, and penalty were deemed unsustainable.</description>
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      <description>The Tribunal set aside the impugned order, allowing the appeal with consequential relief. It held that the appellant correctly availed CENVAT Credit, as the proceedings were based on allegations against the supplier without concrete evidence of non-receipt of goods. The denial of credit, demand for interest, and penalty were deemed unsustainable.</description>
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