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    <title>Revenue Must Prove Missing Inputs in Factory to Challenge Cenvat Credit Claims u/r Compliance.</title>
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    <description>To conclude that the inputs on which cenvat credit has been taken, have not been received in the factory of the assessee, it would be expected from the Revenue to show at least in a few cases, where the inputs have actually been received, if not in the respondent&#039;s factory - AT</description>
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