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2015 (7) TMI 1173 - AT - Central ExciseCENVAT credit - forged invoices - Held that: - I find that upon proper analysis of the documents submitted by the Respondent, since the Ld. Commissioner (Appeals) has arrived at the conclusion that the appellant (respondent herein) had in fact received the goods covered under the disputed invoices, maintainability of the impugned order cannot be questioned at this juncture, especially in view of the fact that the Revenue has not brought on any tangible evidence to prove non-receipt of the goods by the respondent. Further, I find that in an identical set of facts, involving the same supplier M/s M K Steel (P) Ltd., the Hon’ble Allahabad High Court in the case of M/s Juhi Alloys [2014 (1) TMI 1475 - ALLAHABAD HIGH COURT] have dismissed the appeal filed by the Department, holding that once the goods have been received by the recipient under the cover of duty paid documents for use in the intended purpose, the genuineness of the said documents cannot be questioned by the Department. Appeal dismissed - decided against Revenue.
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