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2017 (6) TMI 634 - AT - Central ExciseCENVAT credit - denial on the ground of shortage detected by Income Tax Department - Held that: - Merely, alleging the shortage of input on the basis of survey conducted by the Income Tax Department, without any corroborative evidence of shortage of inputs, the allegation is not sustainable. Therefore, the CENVAT credit cannot be denied to the appellant - appeal allowed - decided in favor of appellant.
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