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2013 (4) TMI 563 - CESTAT BANGALORECenvat Credit – non receipt of goods - stya – Transportation of imported goods - Held that:- findings are to the effect that the goods imported at Mumbai was diverted to Tughlakabad and disposed of there and documents were prepared to show as if the materials have been received in the Hyderabad factory. The evidences of the CHAs confirm such diversion. CENVAT credit merely based on documents without actually receiving the goods and the transporters also have disowned transporting goods to the Hyderabad factory and that they prepared consignment notes at the instance of one – part amount directed to be deposited.
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