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2010 (11) TMI 822 - AT - Central ExciseCenvat credit - Assessee procured central excise duty paid invoice but have not received the goods mentioned in the invoice physically as the dealers who has supplied the goods have never received the goods auctioned by M/s. Ispat Industries Ltd. and the same were diverted to Viramgam units which are availing SSI exemption and are not required the duty paid invoices - Held that:- Allegation that the appellant was in knowledge that these impugned goods have not suffered any duty has not been established by the department with corroborative evidence that these goods are for the Hot Rolled Trimmings (HRT). For the earlier period also this Tribunal on the similar facts have found that the Revenue has not considered the fact that the appellant has received the goods and consumed the inputs in the factory premises and paid duty for the same and there is no contrary evidence to show that the appellant has not paid duty to their supplier on the invoice raised on them and allowed CENVAT credit to the appellants, appellant is entitled to avail CENVAT credit on the inputs procured by them against the duty paid invoice. Accordingly, the impugned order is set aside. Appeal is allowed with consequential relief, if any.
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