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2009 (11) TMI 66 - HC - Central ExciseCenvat credit – allegation of non receipt of inputs – reliance on octroi receipts – held that - no reliance could be placed on the octroi receipts which do not contain any iota of evidence that the material mentioned therein had been cleared/sold - It was further held that no enquiry was made by the Revenue from the Octroi Post Authorities as to how and on what basis octroi receipts were issued and, therefore, the charges against the dealer-assessee remained unsubstantiated – revenue appeal dismissed
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