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2018 (2) TMI 567 - AT - Central ExciseCENVAT credit - fake invoices - non-receipt of the goods, by the said manufactures, but availing of credit on invoices only - Held that: - There is no evidence on record that manufacturer recipients, other than M/s. Apex Alloys Steel Pvt. Ltd., were aware of the fact that inputs received by them are not the same for which only cenvatable documents were received by the second stage dealer - appeal allowed - decided in favor of appellant.
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