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2017 (1) TMI 363 - AT - Central ExciseCENVAT credit - fake invoices - non-existent dealers - Held that: - No investigation was conducted at the end of manufacturer supplier/transporter and the available evidences establish that the assessee has received the goods in the absence of any contrary evidence. On record, 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 allowed - appeal dismissed - decided in favor of assessee.
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