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2013 (7) TMI 561 - AT - Central ExciseCenvat Credit - input received from First Stage dealer - burden on the manufacturer to check the particulars as mentioned in the invoice - Rule 9(5) of CCR - M/s. M K Steels raised dealers invoice, giving all the particulars required to be given under law in the invoice supplied to the respondents - Held that:- The inputs were used by them in the manufacture of their final product, which were cleared by them on payment of duty. It is also a part of the record that the goods traveled from the dealer premises to the respondents premises under the cover of form 31 of UP Trade Tax department. This fact is sufficient to prove the physical entries of the inputs in the assessee’s premises. Further, the ledger account and RG 23 A records maintained by the assessee also proves the receipt of the goods – It is sufficient if the assessee buys the goods from first stage dealer whose status he has checked and verified - Denial of credit to the respondent manufacturing unit on the ground that first stage dealer has fraudulently received the goods is neither proper nor justified – Decided against the Revenue.
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