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2015 (10) TMI 2539 - AT - Central ExciseDenial of CENVAT credit on input - demand of duty with interest - imposition of penalty - pig iron - registration certificate of the dealer has been cancelled on 19.02.2008 with retrospective effect - dealer found to be non existent - Held that: - Cenvat Credit cannot be denied to the appellant on the basis of deficient investigation. No investigation was conducted at the end of the appellant to ascertain they have received the goods or not. Revenue has not made any investigation at the end of the manufacturer supplier of the goods. No investigation was conducted at the transporter of the goods or at the premises of the appellant to reveal the truth. No cross examination of the registered dealer was granted to the appellant to reveal the truth. CENVAT credit cannot be denied - appeal allowed - decided in favor of appellant.
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