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2022 (3) TMI 589 - AT - Central ExciseLevy of penalty u/r 26 (2) of Central Excise Rules, 2002 - disallowance of CENVAT Credit - receipt of inputs along with the invoices in dispute - HELD THAT:- The issue is no longer res integra as against the same impugned order, the appeal of input receiver M/S ANGEL PIPES AND TUBES PVT. LTD. VERSUS COMMISSIONER, CENTRAL EXCISE AND CENTRAL GOODS AND SERVICE TAX, JODHPUR (RAJASTHAN) [2022 (2) TMI 5 - CESTAT NEW DELHI], whereby this Tribunal (presided by me) have allowed the appeal of Angel Pipes and Tubes holding that The appellant have clearly established the genuineness of the transaction as regards purchase and receipt of inputs from the first stage dealer. Thus, the appellant has discharged their onus for credit of the goods as required under the scheme of the Act read with Cenvat Credit Rules. Appeal allowed - decided in favor of appellant.
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