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2016 (8) TMI 1106 - AT - Central ExciseDemand - fraudulent Cenvat credit availed on the invoices issued by M/s. Ispat Industries Ltd - Held that:- On going through decisions of this Tribunal in cases of Amar Ispat Pvt Ltd Vs. Commissioner of Central Excise Thane-I, it is found that facts, of other cases, evidences and modus operandi are more or less same in these decisions therefore the ratio of the various decisions of Tribunal are squarely applicable in the present case. Therefore it is established that the appellant have availed Cenvat credit fraudulently without receipt of the goods. - Decided against the appellant
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