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    <title>2007 (5) TMI 255 - HIGH COURT OF PUNJAB &amp; HARYANA AT CHANDIGARH</title>
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    <description>Cenvat credit was upheld where the assessee relied on duty-paid invoices for inputs cleared as such, even though the duty charged by the supplier exceeded the duty otherwise assessable on those inputs; the credit could not be denied merely on that difference, and reversal of the disputed credit was not sustainable. The Tribunal&#039;s decision to address the dispute on merits, rather than remand the matter after rejection for non-compliance with pre-deposit, was also found unobjectionable because no substantial question of law arose and the merits supported the assessee.</description>
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      <title>2007 (5) TMI 255 - HIGH COURT OF PUNJAB &amp; HARYANA AT CHANDIGARH</title>
      <link>https://www.taxtmi.com/caselaws?id=48216</link>
      <description>Cenvat credit was upheld where the assessee relied on duty-paid invoices for inputs cleared as such, even though the duty charged by the supplier exceeded the duty otherwise assessable on those inputs; the credit could not be denied merely on that difference, and reversal of the disputed credit was not sustainable. The Tribunal&#039;s decision to address the dispute on merits, rather than remand the matter after rejection for non-compliance with pre-deposit, was also found unobjectionable because no substantial question of law arose and the merits supported the assessee.</description>
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      <pubDate>Fri, 04 May 2007 00:00:00 +0530</pubDate>
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