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2008 (6) TMI 151 - AT - Central ExciseCredit – invoices – supplier unit was not in existence – appellants’ claim that they have received the goods but how they have received from a non-existent supplier is not known - Once the supplier is proved non-existent, it has to be held that the goods have not been received - credit cannot be taken on the basis of a document supplied by a non-existent supplier which has been proved in this case - extended period of limitation is correctly applied – penalty imposed is also justified
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