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2017 (12) TMI 825 - CESTAT MUMBAICENVAT credit - Rule 3 (5) of CCR, 2004 - Held that: - the audit party should have either themselves or through other officers get a panchnama made and proper statements should have been recorded. In the absence of these, mere observations of the audit party cannot be considered as an evidence - merely because some data on the computerized invoices are written by hand not sufficient to hold that such invoices are bogus and fabricated - appeal allowed - decided in favor of appellant.
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