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2018 (2) TMI 806 - AT - Central ExciseCENVAT credit - allegations against the appellants are that they have never purchased raw material from the various suppliers and issued bogus invoices to M/s Veekay Industries for availment of Cenvat credit - Held that: - Since, the department has not adduced any plausible evidence to substantiate its stand that the appellant did not supply the goods and only issued invoices, facilitating the buyer to avail Cenvat credit, such stand of department cannot be accepted in view of the documents/records submitted by the appellant - appeal allowed - decided in favor of appellant.
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