CENVAT Credit Allowed Due to Investigation Errors; Reliance on Photocopies and Missing Originals Deemed Unsustainable.

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....CENVAT Credit - invoices issued by the scrap dealers - Merely on the basis of the photocopies of documents whose original are not available which has been recovered from bushes in the godown of Scrap Dealers, the allegation is not sustainable against the appellants - there are several discrepancies in the investigation as well as in the adjudication. - Credit allowed.....