2015 (1) TMI 73

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....dent. ORDER Cenvat credit of Rs. 1,05,207/- availed by the appellant during the period 2004 on the basis of invoices issued by M/s. International Metal Corpn. is being denied to them based upon the statement of one Shri Bhoop Singh, owner of the transport company recorded being recorded on 23-11-2012 deposing that he has not transported the goods. 2. Apart from this fact that the said stat....