CENVAT credit - non-existent supplier - forged invoices - the ...
Central Excise
February 4, 2017
CENVAT credit - non-existent supplier - forged invoices - the ledger account as well as the statutory records establish the receipt of the goods - In such a situation, it would be impractical to require the assessee to go behind the records maintained by the first stage dealer. - AT
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