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    <title>Tax Invoices, E-way bills, and Goods Receipts are not sufficient proof to avail ITC</title>
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    <description>Claiming ITC requires proof of actual physical movement of goods and corroborative particulars beyond Tax Invoices, E Way Bills and Goods Receipts; recipients must produce vehicle numbers, freight payment evidence, acknowledgment of delivery, selling dealer and payment particulars to establish genuineness of transactions and satisfy the statutory evidentiary burden for availment of ITC.</description>
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