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2007 (5) TMI 495 - AT - Central ExciseCenvat/Modvat credit - inputs - non-receipt of inputs - Held that: - There is no contrary evidence to the appellant’s claim that they converted input received as indicated in the duty paying documents, but denial of Modvat/Cenvat credit to the appellant on the ground that they have not received the input along with the duty paying documents. There is also no evidence as to any flow back of money from dealer to the appellant - appeal allowed - decided in favor of appellant.
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