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2017 (12) TMI 943 - AT - Central ExciseCENVAT credit - damaged inputs / not received inputs in the factory - Held that: - the appellants have taken full quantity of inputs and has not returned any damaged goods and they have not rejected any quantity of the inputs. In order to prove they have also produced the stock statements which was not seen by both the authorities and in the show cause notice no short receipt has been alleged - the debit notes are only issued to reduce only certain amounts from the payments due to the supplier and not on account of rejection of goods - appeal allowed - decided in favor of appellant.
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