Appellant Not Required to Verify Manufacturer if Invoice Complies with Rule 9(2) of CENVAT Credit Rules 2004.

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....CENVAT Credit - It is not the duty of the appellant to know about the manufacturer of the goods when invoice contains all the details in terms of Rule 9(2) of CENVAT Credit Rules, 2004 - without investigating the allegation non receipt of input by the appellant is not sustainable and benefit of doubt goes in favor of the appellants.....