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2016 (6) TMI 913 - AT - Central ExciseCenvat Credit - proceedings initiated by the show cause notice issued alleging wrongful availement of credit without actual receipt of goods - Held that:- This Tribunal in the final Order dated 20-01-2016, in the case of M/s Sri Lakshmi Industries Ltd and another [2016 (6) TMI 823 - CESTAT HYDERABAD] has analyzed the very same evidence and has set aside the demand raised on the allegation of fraudulent availment of credit on invoices issued by KMC. After examining the evidences presented by this case, I do not find any ground to take a different view. The whole case is founded on statements and private records of third party, Shri Prabhakar. - Demand set aside - Decided in favor of assessee.
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