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2017 (6) TMI 109 - HC - Central ExciseCENVAT credit - fake invoices - denial on the ground that the inputs not received in the factory and not utilized in the manufacture of final product - Held that: - the matter is squarely covered by the judgment of this Court in Central Excise, Customs & Service Tax Vs. Juhi Alloys [2014 (1) TMI 1475 - ALLAHABAD HIGH COURT], where it was held that The goods were demonstrated to have travelled to the premises of the assessee under the cover of Form 31 issued by the Trade Tax Department, and the ledger account as well as the statutory records establish the receipt of the goods. In such a situation, it would be impractical to require the assessee to go behind the records maintained by the first stage dealer - appeal dismissed - decided against Revenue.
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