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CENVAT Credit Case: Demand Set Aside Due to Lack of Explanation on Input Source from Second Stage Dealer.

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....CENVAT Credit - Revenue is not disputing the fact of receipt of inputs by the manufacturer. - there is no answer by Revenue as to from where the second stage dealer has received the inputs so as to supply the same to the appellants - demand set aside - AT....

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CENVAT Credit Case: Demand Set Aside Due to Lack of Explanation on Input Source from Second Stage Dealer.