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2008 (7) TMI 364 - CESTAT, MUMBAICenvat Credit –credit availed without actual receipt of the goods - The applicants have brought no evidence on record to show that the impugned inputs were, in fact, received in their factory. Availing of credit by MMPL without receipt of the inputs is a serious offence. It becomes doubly serious, when the duty alleged to be shown as paid on the invoices issued by KRMPL and KIL, is, on investigations found to have not been paid and in spite of that the credit availed by MMPL. It is, therefore, established beyond doubt that the credit of Rs. 3,20,019/- has been availed by MMPL fraudulently. – Demand upheld
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