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2012 (12) TMI 677 - CESTAT, NEW DELHICenvat Credit denial - failure to prove receipt of the inputs in the factory - Held that:- Evidence recorded to a finding that only invoices were received and no inputs were received at the factory remained un-assailed without leading any contradictory evidence. There was no credible evidence to show that from the origin to destination the goods travelled and reached nor there was any evidence to show that the goods were used in the manufacture of final products.- disallowance of cenvat credit confirmed - Against assessee.
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