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2016 (5) TMI 1318 - CESTAT NEW DELHICENVAT credit - credit taken on certain inputs denied on the ground that these were not actually received by the appellant’s manufacturing unit - Held that: - Appreciating the certificate of Chartered Engineer and also the records maintained by the appellant regarding receipt of material, I find that denial of credit to the appellant is not sustainable. Considering the nature of goods apparently no separate transport documents or lorry/freight payment, etc., is involved in these types of items - appeal allowed - decided in favor of appellant.
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