2012 (10) TMI 419

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.... It is seen that modvat credit of Rs.1,92,298/- stands denied to the appellant which they availed on the basis of invoices issued by their dealers M/s. Shiv Shakti Steels. The said dealer had in turn procured the goods from the manufacturer M/s. Haryana Steel. 2. As per the investigation conducted by the DGCEI at the end of the manufacturer, it is seen that the evidence was unearthed showing that....

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....lers and have availed modvat credit accordingly. As such, the fact that the dealer might not have received the goods from the manufacturer, will not effect their right to avail credit, in the absence of any evidence to that effect. 4. Learned advocate further submits that admittedly the manufacturer as also dealer have deposed that it is only in few cases that the goods were not sent under the co....