Claim of GTA credit can't be denied without considering the evidence produced by assessee: Madras HC

EXCISE/ST/VAT : Where assessee was engaged in manufacture of cements and Adjudicating Authority vide e-mail dated 21-12-2020 called upon Jurisdictional Range Officer to verify claim of assessee in respect of GTA credit and Range Officer sent a communication dated 29-12-2020 calling upon assessee to furnish details sought for and assessee on very next day,

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