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2017 (1) TMI 1318 - CESTAT CHENNAICENVAT credit - forged invoices - duty paying documents - Held that: - the appellant is Public Sector Undertaking and has centralized purchase policy. There is also no dispute that capital goods came from Madurai was used in the premises of M/s. BSNL, Coimbatore. Similarly there is no dispute that the transfer advice came from M/s. BSNL, Madurai exhibiting the duty element. Accordingly there should not be denial of Cenvat credit to the appellant - appeal allowed - decided in favor of appellant.
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