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2017 (11) TMI 1167 - CESTAT CHANDIGARHCENVAT credit - In remand proceedings, it was held that the appellant is failed to prove that they have received the goods, in that circumstances, the Cenvat Credit was denied - Held that: - As per the directions of this Tribunal in the earlier round of litigation, the appellant was required to prove that the goods were duly received by them and used in manufacture of excisable goods. Admittedly the appellant had failed to produce the evidence for receipt of the goods in question. In that circumstances, I do not find any infirmity in the impugned order - appeal dismissed - decided against appellant.
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