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2015 (3) TMI 1159 - AT - Central ExciseDenial of CENVAT credit - Non receipt of physical goods - Held that:- The only basis to deny the Cenvat credit to the manufacturer buyer is that the vehicles involved were not used in transportation of the goods in question. But Revenue has failed to prove the charge with any corroborative evidence for reliance of the statement of the transporter in question which are analyzed herein above in detail. Therefore, the allegation that vehicles were not used in transportation of goods is not sustainable. Consequently the allegation for non transportation of goods is set aside. The Cenvat credit to the manufacturer buyer of the goods in question cannot be denied. Consequently, the demand of duty along with interest is not sustainable. Consequently penalties on all the appellants are not sustainable - Decided in favour of assessee
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