Court Allows CENVAT Credit Claim Due to Lack of Evidence on Goods Receipt and Use of Alternative Materials.

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....CENVAT Credit - availment of fraudulent credit without receipt of goods - It is on the record that neither the department have produced evidence beyond doubt that the alleged inputs were not received in the unit and it was only a paper transaction nor able to prove that any other raw material was received and used by the appellant for production of their final product. - Credit allowed - AT....