CENVAT Credit Demand Set Aside Due to Lack of Evidence from Fictitious Invoices and Key Witness's Death.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....CENVAT Credit - fictitious invoices - invoices without corresponding procurement of goods described therein - the investigation failed to obtain facts that could have corroborated the statement and sustain it even after the person had expired - Demand set aside.....