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2017 (3) TMI 288 - AT - Central ExciseCENVAT credit - registered dealer from whom the goods have been procured by the appellants found to be non-existent - Held that: - no investigation has been conducted at the end of the appellants to ascertain they have received the goods or not - No cross examination of the registered dealer was granted to the appellants to reveal the truth - CENVAT Credit cannot be denied to the appellants on the basis of deficient investigation - appeal allowed - decided in favor of appellant.
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