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2008 (4) TMI 97 - AT - Central ExciseFraud in availment of credit - fake transport – invoices contain fictitious vehicle number -133 cases of transportation were found to be fake - some of the owners of the concerned vehicles were examined on oath - It is clear that the goods were not received by the appellant and, therefore, the availment of credit was patently illegal and fraudulent - order of the adjudicating authority disallowing the Modvat credit and directing reversal thereof did not warrant any interference
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