CENVAT Credit Valid Despite Non-Existent Supplier; Ledger and Records Confirm Goods Receipt, Assessee Not at Fault.

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....CENVAT credit - non-existent supplier - forged invoices - the ledger account as well as the statutory records establish the receipt of the goods - In such a situation, it would be impractical to require the assessee to go behind the records maintained by the first stage dealer. - AT....