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2018 (2) TMI 615 - AT - Central ExciseCENVAT credit - bogus invoices - goods not received by the principal manufacturers/dealers - Held that: - in this case, no investigation was conducted at the end of the respondents to ascertain the fact that they actually received the duty paid goods or not?. As the respondents have received the goods against the invoices which show the particulars as per Rule 9 of the CCR, 2004, therefore, respondents are entitled to avail cenvat credit of duty paid by them. It is not a duty for the respondents to investigate the particulars of manufacturer/supplier to ascertain the fact that manufactured supplier had supplied the goods to the dealers. In those circumstances, the cenvat credit to the respondents cannot be denied. Penalty on the dealer, viz. Shri Kaluram Ramdayal Heda is not imposable. Appeal dismissed - decided against Revenue.
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