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2017 (3) TMI 173 - AT - Central ExciseCENVAT credit - forged invoices - credit taken on components, spares and accessories without establishing connection to identifiable capital goods - Held that: - denial of credit was erroneous as the duty paying documents were available on record - In view of the sketchy finding and conclusion by the original authority, and the appellant not being put to prejudice from the remand, no infirmity found thereon - matter remanded for consideration afresh - appeal allowed by way of remand.
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