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2017 (4) TMI 838 - AT - Central ExciseCENVAT credit - fraudulent cenvatable invoices - Held that: - Unless there is independent corroborative evidence to establish fraudulent availment of credit and thereby clandestine removal of goods, the demand cannot be sustained. In the present case, the department has failed to put forward sufficient evidence to establish the allegations in the SCN. In view thereof, the demand is unsustainable - appeal allowed.
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