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2011 (7) TMI 626 - AT - Central ExciseCenvat credit on invoices without receiving inputs physically in the factory - duty demand alongwith interest and equivalent amount of penalty - Held that:- Demand has been raised only on mere statement of the inputs supplier that he has not supplied the inputs and he has not manufactured, no evidence in the form of statement of transporters to support the case of the Department regarding non-receipt of inputs by the appellants - Department has failed to produce any statement of the transporter or the actual receipt the goods that the goods have been transported out of State - in favour of assessee.
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