CENVAT Credit Valid for Goods from First Stage Dealer, Even if Sourced from Non-Manufacturer, If Bought in Good Faith.

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....CENVAT credit - receipt of goods from first state dealer who obtained the goods from a person not having manufacturing facility - in case of bonafide purchase, credit cannot be denied - it would be impracticable to require the assessee to go behind the records maintained by the first stage dealer - AT....