TMI BlogCenvat Credit - allegation of receipt of invoice without receipt of inputs / goods - On an overall...Cenvat Credit - allegation of receipt of invoice without receipt of inputs / goods - On an overall appreciation of facts and evidence it is seen that whole case is based upon third party private records and statement of such third party - In the absence of independent evidence the charges leveled against the appellant is not sustainable - AT ..... X X X X Extracts X X X X X X X X Extracts X X X X
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