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2016 (10) TMI 611 - AT - Central ExciseDenial of CENVAT credit - demand of duty with interest - imposition of penalties - dealer found to be non-existent at the time of investigation - Held that: - the cenvat credit cannot be denied to the assessee merely, on the ground that at the time of investigation, the dealer was non-existent. In fact when the goods were procured by the assessee, the dealer was registered with the department. CENVAT credit on the basis of investigation conducted at the third party cannot be denied to the appellants - appeal allowed - decided in favor of appellant.
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