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2017 (9) TMI 499 - AT - Central ExciseCENVAT credit - duty paying invoices - fake invoices - no movement of goods took place - Held that: - the issue is squarely covered by the said ruling of High Court of Allahabad in the case of Commissioner of Central Excise, Customs & Service Tax Versus Juhi Alloys [2014 (1) TMI 1475 - ALLAHABAD HIGH COURT], where the assessee was found to have duly acted with all reasonable diligence in its dealings with the first stage dealer, and credit was allowed. The transactions in respect of inputs in dispute were reflected in the books of account and therefore, the above stated ruling of Hon'ble High Court of Allahabad is squarely applicable in the present case - appeal allowed - decided in favor of appellant.
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